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Parker bought a brand new Ferrari on January 1,2016,for $125,000.Parker was fatally injured in an auto accident on June 23,2016,when the fair market value of the car was $105,000.Parker was driving a loaner car from the Ferrari dealership while his car was being serviced.In his will,Parker left the Ferrari to his best friend,Ryan.Ryan's holding period for the Ferrari begins on January 1,2016.
Mid-ocean Ridge
An underwater mountain range, formed by plate tectonics, that encircles the globe and is the site of new oceanic crust formation.
Terranes
Geologically distinct regions that may have been brought together by past tectonic processes.
Linear Island Chain
A series of islands aligned in a straight or nearly straight line, often created by volcanic activity along a tectonic plate boundary or hotspot.
Hot Spots
Regions in the Earth's mantle that are exceptionally hot, causing volcanic activity at the Earth's surface, independent of tectonic plate boundaries.
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