Bob contributed to AlphaBeta Corporation a building with an adjusted basis to Bob of $50,000 and a fair market value of $150,000 that was subject to a mortgage of $120,000 in exchange for 50 percent of the voting common stock (the only class of stock) of the AlphaBeta Corporation. The AlphaBeta Corporation will assume the mortgage on the building. As part of the same transaction, Al contributed to AlphaBeta Corporation cash of $30,000 in exchange for the other 50 percent of the voting common stock of AlphaBeta Corporation. Which of the following Code Sections is or are relevant to the determination of Bobs basis in his AlphaBeta Corporation stock as the result of this transaction?

a. Only Code Section 722.

b. Only Code Section 1012(a).

c. Code Sections 1012(a) and 358(a).

d. Code Sections 1012(a) and 362.