[Solved] Similar to like-kind exchanges, the receipt of "boot" under § 351 can cause loss to be recognized. Abusive: Characterized by mistreatment or misuse of power, often resulting in harm or distress to others. Moral System: A set of principles or values governing what individuals consider right and wrong behavior. Sexual Morality: The moral and ethical considerations and standards related to sexual behavior and relationships. Pornography: Visual or written content that depicts sexual acts or explicit sexual content, intended to stimulate erotic feelings rather than aesthetic or emotional feelings.