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Joe Steir owns a ranch in Texas that he would like to exchange. Sylvia Potter is interested in a trade. Which of the following assets

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Joe Steir owns a ranch in Texas that he would like to exchange. Sylvia Potter is interested in a trade. Which of the following assets could Joe accept from Sylvia to qualify the transaction for like-kind treatment? C A. Common stock B. A 25-year working oil leasehold C C. Large apartment building in Pittsburgh D. Milking equipment

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