2.05.4 Like-Kind Exchange (3)

Question 問題、
Nelson, Inc., owned a manufacturing building with a fair market value of $95,000 and an adjusted basis of $75,000. Nelson, Inc., entered into an agreement to exchange the manufacturing building for a warehouse with an adjusted basis of $80,000 and a fair market value of $90,000 with Roberts Corporation. In addition, Nelson, Inc., would pay Roberts Corporation $5,000 in cash. Nelson, Inc., also incurred and paid attorney and deed preparation fees of $5,000 on this exchange. What is Nelson's basis in the warehouse it received in this like-kind exchange?

A. $85,000

B. $90,000

C. $95,000

D. $100,000

The correct answer is 正解は、[A. $85,000]
= 旧資産のbasis $75,000 + boot (Cash $5,000 + Expenses $5,000)
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繰越される。
交換において支払った付随費用（証書作成手数料）も加算する。