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Stefania pays $20,000 for equipment and furniture in a single transaction. At the time of the purchase, the equipment and furniture were appraised at $12,000

Stefania pays $20,000 for equipment and furniture in a single transaction. At the time of the purchase, the equipment and furniture were appraised at $12,000 and $18,000, respectively. Stefania's depreciable basis in the furniture is:

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