Elleen transfers property worth $200,000 (basis of $190,000) to Goldfinch Corporation. In return, she receives 80% of the stock in Goldfinch Corporation (fair market value of $180,000) and a long-term note (fair market value of $20,000) executed by Goldfinch and made payable to Eileen. Elleen recognizes gain on the transfer of: Oa. $0. Ob. $190,000. Oc. $10,000. Od. $20,000