During the current year, Fiddle Corporation made the following distribution to an individual shareholder who owns 40% of Fiddle's only class of stock: Cash $20,000 Real estate: Adjusted basis to Fiddle75,000 Fair market value 85,000 Subject to a mortgage of 15,000 The shareholder assumed the $15,000 mortgage on the property. What is the shareholder amount realized? $15,000 $90,000 $15,000 $85,000