AbramsCompanyisasoleproprietorship.Thebookvalueofitsidentifiablenetassets is $$400,000,$ and the fair value of the same net assets is $$600,000.$ It is agreed that the business is worth $$850,000.$ What advantage might there be for the seller if the com$-$ pany is exchanged for the common stock of another corporation as opposed to receiving cash? Consider both the immediate and future impact.