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Required information

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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$[[,,$Adjusted Tax$],[$Inventory$,$FMV$,$Basis$],[$Building$,$$$60,000,$$$30,000$