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Cheryl aporta $5,000 en efectivo y terrenos con una base impositiva de $28,000 y un valor justo de mercado de $45,000 a Beta Partnership a

Cheryl aporta $5,000 en efectivo y terrenos con una base impositiva de $28,000 y un valor justo de mercado de $45,000 a Beta Partnership a cambio de una participacin del 25 por ciento en la sociedad. Cul es la base de Cheryl en su inters de Sociedad Beta?

A. $5,000
B. $33,000
C. $50,000
D. $73,000

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