Chauvin Housing Corporation operates primarily in the United States and owns a large houseboat that can provide sleeping accommodations for as many as ninety individuals. Chauvin is considering a possible exchange of its houseboat, with an adjusted basis of $3,000,000, for a new houseboat with a FMV of $7,000,000. Chauvin will also need to pay $1,200,000 cash. Chauvin is considering the possible relocation of the houseboat to Finland. What tax issues should Chauvin consider?