Client operated an auto repair shop for many years. Due to several factors, he ceased operating the shop in 2016 and opened another auto shop as a new, entirely separate s-corp. He's using all the same (mostly depreciated) assets in the new endeavor. So my question is how to handle the transfer of these assets to the new corporation. Can I dispose of them on the old corp's final tax return at fair market value, then use this as a the basis (plus any recognized gains) for a 351 exchange to the new corporation? Thank you.