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Arianna's personal residence has an adjusted basis of $358,200 and a fair market value of $322,380. Arianna converts the personal residence to rental property. What

Arianna's personal residence has an adjusted basis of $358,200 and a fair market value of $322,380. Arianna converts the personal residence to rental property. What is Arianna's gain basis? What is her loss basis? Arianna's basis for gain is $fill in the blank 1 and her basis for loss is $fill in the blank 2 .

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