Which of the following is not true about the amount realized in the sale of property?A. The amount realized is always equal to the amount of cash received by the sellerB. The amount realized can include the fair market value of servicesC. If the buyer of an item of property assumes a portion of the seller's debt on the property, the amount realized will reflect this situationD. Court cases have expanded on the definition of "amount realized" in the Internal Revenue CodeE. None of the above (i.e., all of the above are true)