transfers a marketable equity security to Y with a date-of transfer price equal to $30. For each of the following transfer provisions [considered independently], identify the affected condition for sale accounting and whether the provision prevents sale accounting for the transfer. -A legal letter included a would opinion stating that the transferred assets would be beyond the reach of the powers of a bankruptcy trustee of X. Thus, the transferred asset is isolated from X. -Y may not sell the asset to a third party. -X writes a put to Y, having an exercise price of $29 (Giving Y the right to sell at $29). The asset price is likely to rise to at least $33