During 2015, Mr. Hill and Mr. Dale formed a corporation to which Hill transferred a patent right that had a fair market value to him of $25,000 and a zero adjusted basis. Dale transferred a building that had a fair market value of $100,000 and an adjusted basis to him of $75,000. In return, Hill received 250 shares and Dale 750 shares of the corporations 1,000 outstanding shares of its only class of stock. As a result of this transaction, what should Mr. Dale report?
A.	Neither a gain nor a loss.
B.	An ordinary gain of $25,000.
C.	A capital gain of $25,000.
D.	A Section 1250 gain of $25,000.