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sam transfers assets to tiger corporation, subject to sec 351 inventory fmv 40000 and AB 50000 equipment fmv 60000 and AB 50000 investment with Fmv

sam transfers assets to tiger corporation, subject to sec 351
inventory fmv 40000 and AB 50000
equipment fmv 60000 and AB 50000
investment with Fmv 100000 and AB 10000
total fmv 200000, Ab 110000
in addition to stock sam receives 60000 cash
what is the gain/loss sam tecognized?
what is the gain/loss does the corp. recognized

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