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On July 1, Rebekah contributed $8,000 and property with an adjusted basis of $8,500 and a fair market value of $14,000 for a 25%

On July 1, Rebekah contributed $8,000 and property with an adjusted basis of $8,500 and a fair market value of $14,000 for a 25% share of Shape Up, a business organized as a partnership. What is Rebekah's beginning tax capital account balance, and what is her book capital account balance?

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