Which of the Following Might Motivate a Taxpayer to Try

Multiple Choice

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

A) Taxpayer has unused NOL carryovers.
B) Taxpayer has unused general business credit carryovers.
C) Taxpayer has suspended or current passive activity losses.
D) Taxpayer expects his or her effective tax rate to increase in the future.
E) All of the above.