Angie and Brad form Brangelina R Us Inc.

Angie contributes $$120,000$ for $60\%$ of stock.

Brad contribute an asset with an FMV of $$90,000$ and an adjusted basis

of $$30,000$ for $40\%$ of the stock.

Brad also receives $$10,000$ cash from the corporation.

What is Brad$$s gain in the transaction?