5. Yael exchanges an office building worth $150,000 for investment land worth $175,000. Yael also transferred stock worth $25,000 to the other party. Yael's adjusted basis in the building and stock is $180,000 and $11,000, respectively. How much gain or loss will Yael recognize on the exchange? A) $0 B) ($30,000) C) ($16,000) D) $14,000