Which of the following is NOT a requirement for a qualifying disposition of passive activity...

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Accounting

Which of the following is NOT a requirement for a qualifying disposition of passive activity to allow prior unallowed passive losses? The disposition must be

a) Of the entire interest (or substantially all of it)

b) A fully taxable event, where all gain and loss is realized and recognized.

c) To an unrelated party.

d) A passive net gain.

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