Betty joined Jim in forming DBJ Corporation. Betty contributed appreciated land for 90 percent of the stock in DBJ. Jim received 10 percent of the DBJ stock valued at $15,000. Determine Jim's tax consequences in each of the following alternative scenarios. (Leave no answer blank. Enter zero if applicable.) Jim contributed the rights to a patent he owned to DBJ in exchange for the DBJ stock. The patent was worth $15,000 and Jim's sis in the patent was $8,000. How much gain does Jim recognize on the exchange? What is Jim's basis in the DBJ stock