9. A taxpayer pays $200,000 for real property. The market value of the land and building purchased are $120,000 and $180,000, respectively. The taxpayer's basis in the land and building are:

A. $120,000 and $180,000

B. $180,000 and $120,000

C. $120,000 and $80,000

D. $80,000 and $120,000

E. None of the above

9A. Tax Payers and Gifts: _____?_______ is the tax term used to describe non-like-kind property included as part of a like-kind exchange. (one word)