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Tiffany and Carlos decided to liquidate their jointly owned corporation, Royal Oak Furniture $($ROF$).$ After liquidating its remaining inventory and paying off its remaining liabilities, ROF had the following tax accounting balance sheet:

$\backslash$table$[[,$FMV$,$Adjusted Tax Basis,Appreciation $($Depreciation$)],[$Cash$,$$$399,000,$$$399,000,],[$Building$,72,500,30,000,42,500],[$Land$,326,500,420,000,(93,500)$