Match Each Numbered Entry with the Most Relevant Lettered Entry

Multiple Choice

Match each numbered entry with the most relevant lettered entry below.
-fair market value

A) recipient
B) increase in value
C) fixed sum payable periodically
D) no compulsion to sell
E) initial capital investment
F) to receive an actual benefit or loss
G) a legal share or right in something
H) lifetime and testamentary transfers
I) relief from tax obligation
J) after allowable deductions