10) For the last four years, Norbert and Martha have each owned 100 of the 200 outstanding shares of Tiger Corporation's stock. Norbert transfers land having a S10,000 basis and a $30.000 MV to Tiger for an additional 30 shares of stock, and Martha transfers S2,000 for an additional two shares of stock. What is the amount of gain or loss that Norbert must recognize on the exchange? If the transaction does not comply with the Sec. 351 requirements, how can it be made to comply