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Gibson wants to exchange his investment-use land for another property held by a family member. Which of the following individuals is NOT considered a related

Gibson wants to exchange his investment-use land for another property held by a family member. Which of the following individuals is NOT considered a related party for like-kind exchanges?

A. Gibson's cousin, Mark.

B. Gibson's brother, Paul.

C. Gibson's mother, Amanda.

D. Gibson's great-grandmother, Doris.

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