Which of the following scenarios would be most appropriate for an ITA 85 rollover? An individual shareholder of a corporation wishes to purchase eligible property with a FMV of $150,000 and a tax cost of $100,000 from a corporation. A shareholder of a corporation wishes to sell/transfer eligible property with a FMV of $150,000 and a tax cost of $100,000 to a corporation. Eligible property with unrealized gains or recapture are the best candidates for ITA 85. An individual shareholder of a corporation wishes to purchase eligible property with a FMV of $100,000 and a tax cost of $150,000 from a corporation. A shareholder of a corporation wishes to sell/transfer eligible property with a FMV of $100,000 and a tax cost of $150,000 to a corporation