Linda is the owner of a sole proproetorship. The entity has assets as follows:

Asset	Basis	FMV
Cash	$10,000	$10,000
Accounts Receivable	-0-	25,000
Office Furniture and Fixtures*	15,000	17,000
Bulding**	75,000	90,000
Land	60,000	80,000

*Potential depreciate recapture under Section 1245 of $5,000. **The straight-line method of depreciation has been used to depreciate the bulding. Linda sells the business to Juan for $260,000. A. Determine the tax consequences to Linda, including the classification of any recognized gain or loss. B. Determine the tax consequences to Juan. C. Advise Juan on how the purchase agreement could be modified to provide him with more beneficial tax result.