Mauro was a shareholder of Brazil Corp. In 2024, Caribbean Inc. merged with Brazil Corp. in a corporate reorganization. For which Mauro exchanged 1,000 shares in Brazil Corp. with a basis of $12478 and a value of $9516, for stock in Caribbean Inc. worth $6.9 and cash of $9509.1. What is Mauro's tax basis for his Caribbean Inc. stock?A cash-method corporation adopts a plan of complete liquidation and distributes the following assets to its shareholders: Accounts receivable of $6717 What gains are recognized by the liquidating corporation on the distributions in complete liquidation