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In early 2010, Bela sold her personal residence to Sheneka for $450,000. At the time of the sale, Bela's adjusted basis was $100,000. Within two months of the sale, Bela moved into a new residence she purchased for $700,000. What is Bela's basis in her new residence?
a. $700,000
b. $600,000
c. $350,000
d. $250,000
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