Camille transfers property with a tax basis of $820 and a fair market value of $1,345 to a corporation in exchange for stock with a fair market value of $1,290 and $55 in cash in a transaction that qualifies for deferral under section 351. Camille also incurred selling expenses of $159. What is the amount realized by Camille in the exchange?

$1,131.

$1,345.

$1,290.

$1,186.