A third-party logistics provider (3PL) is .

a. Unselected a service firm that handles all of the logistics requirements for other companies
b. Unselected a transportation service provider that handles shipments for other firms based on long-term agreements or contracts
c. Unselected a transportation service provider that handles shipments on a case-by-case basis, without the need for long-term agreements or contracts
d. Unselected an agent who serves as an intermediary between an organization shipping a product and the actual carrier, typically on international shipments

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Tara incorporates her sole proprietorship, transferring it to newly formed black corporation. the assets transferred have an adjusted basis of $240,000 and a fair market value of $300,000. also transferred was $10,000 in liabilities, $1,000 of which was personal and the balance of $9,000 being business related. in return for these transfers, tara receives all of the stock in black corporation. a. black corporation has a basis of $241,000 in the property. b. black corporation has a basis of $240,000 in the property. c. tara’s basis in the black corporation stock is $241,000. d. tara’s basis in the black corporation stock is $249,000. e. none of the above.