Mangum Corporation receives a building in exchange for 1,000 shares of Mangum's \(\$ 100\) par value stock. The building's book value is \(\$ 385,000\), and its current market value is \(\$ 640,000\). How much stockholders' equity does this transaction create? ( \(p .564\) )

a. \(\$ 0\) because the corporation

c. \(\$ 385,000\)

received no cash

d. \(\$ 640,000\)

b. \(\$ 100,000\)