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Acquire Clear wants to purchase the assets of Target code without taking any of Target code liabilities. If Target Co has total assets were 10

Acquire Clear wants to purchase the assets of Target code without taking any of Target code liabilities. If Target Co has total assets were 10 million in liabilities 2.5 million, what is the minimum amount of assets that Acquire Co must acquire for this organization to qualify as a Type C reorganization?  

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