hat is the Amount Realized, Type and amount of Basis, and Gain or Loss of: Lois buys a herd of llamas from Brian for 20,000 cash and 180,000 non-recourse note carried by the seller. She intends to breed them as racers. When the llama market fails, she surrenders the herd back to the seller pursuant to a provision in the note. She took a deduction of 35,000 because some of her llamas died of heatstroke. At that time, the herd is only worth 50,000, and she has 175,000 remaining on the note.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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What is the Amount Realized, Type and amount of Basis, and Gain or Loss of:

Lois buys a herd of llamas from Brian for 20,000 cash and 180,000 non-recourse note carried by the seller. She intends to breed them as racers. When the llama market fails, she surrenders the herd back to the seller pursuant to a provision in the note. She took a deduction of 35,000 because some of her llamas died of heatstroke. At that time, the herd is only worth 50,000, and she has 175,000 remaining on the note.

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