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For purposes of determining insolvency, assets include the value of: a.Everything the taxpayer owns. b.Everything the taxpayer owns, excluding exempt assets. c.Everything the taxpayer owns,

For purposes of determining insolvency, assets include the value of:

a.Everything the taxpayer owns.

b.Everything the taxpayer owns, excluding exempt assets.

c.Everything the taxpayer owns, excluding cash.

d.Everything the taxpayer owns, excluding assets that serve as collateral for other debt.

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