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10. If the taxpayer qualifies under $ 1033 (nonrecognition of gain from an involuntary conversion) and the amount reinvested in replacement property exceeds the amount realized, the basis of the replacement property is: a. The cost of the replacement property. b. The fair market value of the involuntarily converted property minus the postponed gain. The cost of the replacement property minus the postponed gain. d. The amount realized, in oneisting of $75.000 in contributions plus