In october 2010, Jorge acquired 100% of Bass corporation common stock by transferring property with an adjusted basis of $1,500,000 and fair market value of $4,400,000. Bass is a qualified small business corporation. On april 1, 2021, Jorge sells all of the corporation common stock for $16,900,000. b)What would your answer be if the fair market value of the Bass stock were only $790,000 upon it's issue