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Beatrice transfers land worth $150,000 to Baby Corp., a controlled corporation, in exchange for Baby Corp. stock worth $125,000 plus $25,000 in cash. Prior to

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Beatrice transfers land worth $150,000 to Baby Corp., a controlled corporation, in exchange for Baby Corp. stock worth $125,000 plus $25,000 in cash. Prior to the exchange, Beatrice's basis in the land was $10,000. What is Baby Corp.'s basis in the land? Numeric Response

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