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Which of the following techniques will allow Mr . Singh to use up his $ 9 1 3 , 6 3 0 capital gains exemption

Which of the following techniques will allow Mr. Singh to use up his $913,630 capital gains exemption on the accrued gain on shares
A holdco freeze, taking back boot of $913,630.
A reverse asset freeze.
An internal freeze, using section 86.
A holdco freeze, taking back boot of $1.
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