Complete the following statements regarding 362. Section 362(e)(2), which requires a corporation to ??? the basis of property acquired in a 351 or contribution to capital transaction by the amount of any ??? embodied in such property. The basis adjustment is required when a shareholder transfers properties having an aggregate ??? in excess of their aggregate ??? . Alternatively, the transferor-shareholder can elect to ??? his or her stock basis by the amount of ??? .