82. In 2018, Sally transferred a building with an adjusted basis of $40,000 and a fair market value of $45,000 to Sandy Corporation. In exchange, she received the following: 1. 80 percent of Sandy Corporation's only class of stock, fair market value of $20,000 2. Equipment with a fair market value of $25,000 and an adjusted basis of $10,000 What is Sandy Corporation's basis in the building received in the transfer? a. $5,000 b. $25,000 C. $45,000 d. $50,000 e. None of the above