A person transfers assets with a market value of $ 200,000 and an adjusted basis of $ 150,000 to the ABC corporation. In return, the person receives from ABC Corporation common shares with a market value of $ 175,000 plus other capital assets with a value of $ 25,000 and an adjusted basis of $ 10,000. The ABC corporation must recognize:

A. None of the above

B. 15,000 in capital gain

C. 25,000 in capital gain

D. 50,000 in capital gain