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45. Individual B and Individual C form an equal general partnership to which B contributes property with a fair market value of $350,000 and an

45. Individual B and Individual C form an equal general partnership to which B contributes property with a fair market value of $350,000 and an adjusted basis of $100,000. There is no debt on the property. How much is AT Risk for B?

A. $350,000

B. $450,000

C. $100,000

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