Which of the following might motivate a taxpayer to try to avoid like-kind exchange treatment? a. All

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Question:

Which of the following might motivate a taxpayer to try to avoid like-kind exchange treatment?
a. All of these choices are correct.
b. Taxpayer expects his or her effective tax rate to increase in the future.
c. Taxpayer has unused general business credit carryovers.
d. Taxpayer has unused NOL carryovers.
e. Taxpayer has suspended or current passive activity losses.