4 points Gerald transfers the following properties to newly created Ford Corporation for $90,000 of stock and $10,000 cash in a transaction that qualities under 5351: Asset 1 ($30,000 FMV, $28,000 A/B); Asset 2 ($45,000 FMV, $40,000 A/B); Asset 3 ($25,000 FMV, $20,000 A/B). Gerald's recognized gain is 50 $12.000 59,000 $10.000