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David Gave Property with a Basis of $133,000 to Hannah

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David gave property with a basis of $133,000 to Hannah when the property had a FMV of $100,000 and paid gift taxes of $8,000.If Hannah later sells the property for $140,000,Hannah's basis (to determine gain) in the property immediately before the sale is


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Diaphragm

A dome-shaped muscular partition separating the thorax from the abdomen, playing a major role in breathing.

Stethoscope

A medical instrument used to listen to the internal sounds of the body, such as the heart and lungs.

Radial Artery

An artery located in the forearm that is commonly used for assessing the pulse and for arterial blood gas sampling.

Femoral Artery

A major blood vessel in the thigh that supplies oxygenated blood to the lower part of the body.

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