Which of the following assets is a Bulk-in Gain asset for purposes of the Built-in Gain Tax (Section 1374 of the Internal Revenue Code)? Land which had a Fair Market Value of $10,000 and an Adjusted Basis of $20,000 on the day of conversion from a Regular (C) Corporation to ans Corporation Securities which had a Foir Market Value of $80,000 and an Adjusted Basis of $100,000 on the day of conversion from a Regular (c) Corporation to ans Corporation O Equipment which had a Fair Market Value of $1,000 and an Adjusted Basin of $2,000 on the day of conversion from a Regular (c) Corporation to ans Corporation, Accounts Receivable of a Cash Basis Regular (C) Corporation that converts to an 8 Corporation 8