4. Courtney transfers a building (adjusted basis of $30,000 and fair market value of $180,000) to Shoshone Corporation. In return, Courtney receives 80% of Shoshone Corporation's stock (FMV = $140,000). In addition, Shoshone Corporation assumes an outstanding mortgage liability of $40,000 on the building. With respect to this transaction: a) Courtney has no recognized gain. Ob) Courtney's recognized gain is $10,000. c) Courtney's recognized gain is $150,000. O d) Shoshone Corporation's basis in the building is $30,000. Responses a) and d) are both correct