Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line Incorporated $($BLI$).$ As part of their discussions with the sole sharehoider of the corporation, Ernesto Young, they examined the company's tax accounting balance sheet. The relevant information is summarized as follows:

$\backslash$table$[[,,$Adjusted Tax,Appreciation$],[$Cash$,\backslash$table$[[$FMV$],[$$$29,000$