Norman2001
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
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		03-01-2023
	
		
		12:55 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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Yes. Allocate the basis reduction to both land and improvement.