Assume that John and Kevin want to incorporate a business. John performs services for the corporation and receives $20,000 worth of stock. Kevin transfers assets worth $80,000 and receives stock worth that much.

a.	John does not recognize any gain under Section 351	c.	John must include $20,000 in his taxable income
b.	Kevin must recognize gain since John does not have control of the corporation	d.	Kevin must recognize gain since he does not have control of the corporation