Acme Corporation, a C Corporation acquires the stock of Beta Corporation, a C corporation, for $50 in cash from Betas shareholders. The shareholders basis in their shares is $15. Beta's basis in its assets is $25 and the fair market value of the assets is $100 (Ignore any depreciation recapture on these assets). What is the aggregate taxable gain to Beta's shareholders?

a. $85 Capital Gain b. $35 Capital Gain c. $10 Capital Gain d. No Gain