A shareholder transfers inventory (basis $90,000 and fair market value $80,000) and cash of $30,000 in exchange for 85% of a corporations stock (worth $55,000) and property (basis $35,000 and fair market value $90,000). How much gain does the shareholder recognize on the transaction? A. $90,000 B. $25,000 C. $30,000 D. $40,000