5. Suzanne transferred a building (Adjusted Basis of $30,000 him fair market value of $85,000 to candy corporation. In return, Suzanne received 80% of candy Corporation stock (Worth (fair market value) $40,000). There was an outstanding mortgage of $45,000 on the building which Candy Corporation assumed, which of the following is correct? A) Suzanne will have a recognized gain on the transfer of $15,000 B) Suzanne will have no recognized gain or recognized loss on the transfer C) Candy Corporation will have a basis in the transferred by Suzanne of $30,000 D) Suzanne will have a recognized loss on the transfer of $10,000