8. Superman transfers property with a tax basis of $885 and a fair market value of $1,200 to a corporation in exchange for stock with a fair market value of $930 and $72 in cash in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $198 on the property transferred. What is the corporation's tax basis in the property received in the exchange?

A. $1,200.

B. $957.

C. $858.

D. $759.

E. $885.