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Which, if any, of the following statements reflects the correct Federal transfer tax valuation rules? a.The geographical location of the property is not relevant. b.The

Which, if any, of the following statements reflects the correct Federal transfer tax valuation rules?

a.The geographical location of the property is not relevant.

b.The value of a note receivable is its face amount.

c.Amounts listed in the classified section of the newspaper are not representative of the value of tangible personalty.

d.Sentimental value should not be considered.

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