13. Gary owns all 250 shares of NEIU Corporation stock valued at $300,000. Cristal, a new shareholder, receives 250 newly issued shares from NEIU Corporation in exchange for inventory with an adjusted basis of $150,000 and an FMV of $200,000. Which of the following statements is correct? A) Maria may defer the recognition of any tax until the stock is sold. A) No gain will be recognized by Maria. C) The transaction results in $50,000 of capital gain for Maria. D) The transaction results in $50,000 of ordinary income for Maria