After the net capital gain or loss has been determined the qualified dividend income is added to the net long term capital gain portion of the net capital gain and is taxed as S96/15% gain. Select one o True False Abby exchanges 300 shares of Osprey, Inc. stock for 100 shares of Blue Heron, Inc, stock. Abby's adjusted basis for the Osprey stock is 514,000 and the fair market value of the Blue Heron stock is 516,000. Abby's recognized gain is 50 and her adjusted basis for the Blue Heron stock is $14.000 Select one: O True o False In a like kind exchange, if boot received exceeds the realized gain, gain is recognized only to the extent of the realized gain. Select one True 0 0 False