Roberta Transfers Property with a Tax Basis of $435 and a Fair

question 43

Multiple Choice

Roberta transfers property with a tax basis of $435 and a fair market value of $559 to a corporation in exchange for stock with a fair market value of $372 in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $187 on the property transferred. What is the amount realized by Roberta in the exchange?

• A) $559
• B) $435
• C) $372
• D) $280

Compare and contrast the core principles of Kelly's Personal Construct Theory with other psychological theories, such as Skinner's Behaviorism and Bandura's Social Learning Theory.

Identify and explain the significance of constructs and their application to understanding individual differences and behaviors.

Analyze personal and interpersonal dynamics using Kelly's corollaries, including commonality, individuality, and sociality among others.

Evaluate the permeability and organization of constructs in relation to personal change and adaptation.