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Angie y Brad forman Cats Are Us, Inc. Angie aporta $120,000 en efectivo por el 60% de las acciones. Brad aporta un activo con un

Angie y Brad forman Cats Are Us, Inc. Angie aporta $120,000 en efectivo por el 60% de las acciones. Brad aporta un activo con un valor justo de mercado de $90 000 y una base ajustada de $30 000 para el 40 % de las acciones. Brad tambin recibe $10,000 en efectivo de la corporacin. Cul es la base de la corporacin en el activo recibido de Brad?

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