Mabel transferred property to ABC Inc. in exchange for stock with a FMV of $170,000. Mabel controlled the ABC Inc. immediately after the transfer. As a condition of the exchange, ABC Inc. paid Mabel $15,000. Her basis in the property was $100,000. The corporation assumed liability for Mabel's mortgage on the property of $15,000. What is the amount of the gain Mable realized on this transaction? Question 42Select one: a. $ 0 b. $100,000 c. $ 85,000 d. $ 70,000