Ethan, Harper, Cameron, and Daphne form White Lotus, Inc. with the following contributions. What amount of gain do Daphne and Harper recognize in the transfer of assets to the corporation? Shareholder Contribution Adjusted Basis FMV Debt assumed by Corporation Ethan Computer equipment 900 950 250 Harper Services 400 400 0 Cameron Cash 650 650 0 Daphne Furniture and fixtures 300 250 500 Multiple Choice Harper $0, Daphne $200 Harper $400, Daphne $200 Harper $400, Daphne $300 Harper $0, Daphne $300