6. Eileen transfers property worth $200,000 (basis of $170,000 ) to Goldfinch Corporation. In return, she receives 80% of the stock in Goldfinch Corporation (fair market value of $180,000 ) and $20,000. Eileen recognizes gain on the transfer of: a. $0. b. $10,000. c. $20,000. d. $190,000