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Jamie transfiri el 100 por ciento de sus acciones en Fox Company a Otter Corporation en una fusin Tipo A. A cambio, recibi acciones de

Jamie transfiri el 100 por ciento de sus acciones en Fox Company a Otter Corporation en una fusin Tipo A. A cambio, recibi acciones de Otter con un valor justo de mercado de $600 000 ms $400 000 en efectivo. La base imponible de Jamie en las acciones de Fox era de $500,000. Qu cantidad de ganancia reconoce Jamie en el intercambio?

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