4 points Ronald transfers an asset (FMV $200,000; NB $150,000) to Heapon Corporation in a transaction that qualifies under 251. Ronald receives Reagan stock (FMV of $175,000) and Bush Inc. stock (FMV 525,000; A/B $10,000), Reagon Corporation must recognize No gain O $50,000 capital gain O $25,000 capital gain O $15.000 capital gain 4 points Richard transfers property (FMV $100,000; N/B $95,000) to newly formed Nixon Corporation in a transaction that qualifies under $351. Richard receives stock with a FMV of $85,000 and $15,000 short-term note receivable. Richard's basis in the stock is O $95.000 $85,000 $100,000 $90,000