Which of the following is not true regarding unadjusted basis in assets immediately after acquisition (UBIA)?

		Sec. 754 assets are included in the calculation
		Assets must be owned by the business as of the last day of the tax year in order to be included in the calculation
		Assets are included in the calculation for the greater of 10 years or their actual depreciable life
		Only depreciable property is included in the calculation