Roberta transfers property with a tax basis of $495 and a fair market value of $546 to a corporation in exchange for stock with a fair market value of $356 in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $190 on the property transferred. What is the amount realized by Roberta in the exchange

$546

Explanation:

The amount realized by Roberta in the exchange will be gotten through the addition of the fair value of the stock that was acquired to the liability that's assumed by the corporation. This will be:

Fair value of stock acquired = $356

Add: Liability assumed by corporation = $190

Amount realised = $356 + $190 = $546

answer; capital structure decision;

the answer is: a greater percentage chance of loss

high risk investments had the characteristic of higher percentage of great return accompanied with higher percentage chance of loss.

this type of investments usually only suitable for investors that have enough capital to survive in case one or more of their investments fail. examples of high-risk investments are stocks and currencies.