2.05.4 Like-Kind Exchange (2)

Question 問題、
David owned a warehouse, which he used in his business for the past 2 years. Its adjusted basis was $13,500. David sells his warehouse to a dealer for $14,500. He then buys a new warehouse for $20,500 from the same dealer. What is David's basis in the newly acquired warehouse?

A. $13,500

B. $14,500

C. $19,500

D. $20,500

The correct answer is 正解は、[C. $19,500]
= 旧資産のbasis $13,500 + boot ($20,500 - $14,500)
同種資産の交換において交換差金 (boot) を渡したケースに該当するので損益は認識しない。