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Joshua receives Dee Corp. stock worth $ 1 5 0 , 0 0 0 in a 3 5 1 transaction where he transfers property worth

Joshua receives Dee Corp. stock worth $150,000 in a 351 transaction where he transfers property worth $135,000(adjusted basis = $130,000) and cash of $15,000. Dee Corp.'s basis in all the property received is Blank______.
Multiple choice question.
$150,000
$145,000
$135,000

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