4. [20\%] Cain and Abel are brothers and they each own 50% of EdenCo, a subchapter C corporation. The brothers inherited their shares 10 years ago. For the span of 10 years Cain has run the furniture manufacturing division of EdenCo and Abel has run the civil engineering division. The divisions are unrelated businesses, but both are doing well and they happen to be equally valuable. The company has grown substantially over the past 10 years and is significantly more valuable today than when Cain and Abel inherited their shares. Each has outside basis in his shares of $5M. An appraiser estimates that the company (both divisions added together) is now worth $50M. Unfortunately, from a personal perspective, Cain and Abel are no longer getting along. They want to go their separate ways. They are both contemplating buying the other out, but they expect such a transaction would generate a substantial tax expense for the seller. Understandably, neither wants to incur a huge tax bill on a sale. Also, they both want to continue to work in the respective businesses. Cain has heard that you are a highly respected tax advisor and asks you for advice on his situation and in particular inparo avoiding a tax expense if he and Abel part ways. 4a.) What advice are you able to provide? 4b.) How does your advice change, if at all, if instead of the furniture business having been in existence for 10 years EdenCo started the furniture manufacturing division 4 years ago