. Abigail contributions land with an adjusted basis of $56,000 and a fair market value of $58,000 tl Blair and Partners, a partnership. Abogail recieves a 50% interest in Blair. What is Abigail's recognized gain or loss on the contribution?

a) $0

b) $2,000 gain

c) $2,000 loss

d) $1,000 gain

e) $1,000 loss