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Zhang incorporated her sole proprietorship by transferring inventory, a building, and land to the corporation in return for $100$ percent of the corporation's stock. The property transferred to the corporation had the following fair market values and adjusted tax bases:

$\backslash$table$[[,$FMV$,$Adjusted Tax$],[$Inventory$,$$$36\mathrm{.}090,$Basis$],[$Building$,270\mathrm{.}000,\backslash$table$[[$$$18,000$