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A stockholder exchanges land with a basis of $20 million, subject to a $10 million mortgage for common stock and $ 9 million in cash.

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A stockholder exchanges land with a basis of $20 million, subject to a $10 million mortgage for common stock and \$ 9 million in cash. The fair market value of the land is $55. How much boot (in millions) did the stockholder receive on this transaction

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