Dole, the sole owner of Enson Corp., transferred a building to Enson. The building had an adjusted tax basis of $$35,000$ and a fair market value of $$100,000.$ In exchange for the building, Dole received $$40,000$ cash and Enson common stock with a fair market value of $$60,000.$ What amount of gain did Dole recognize?

A$.$ So

B$.$ $$5,000$

C$.$ $$40,000$

D$.$ $$65,000$