$.$ Gordon transfers a building with a $$200,000$ market value. $$100,000$ basis in addition to a $$110,000$ nonrecourse debt on the building, to a partnership in exchange for a $50$ percent capital interest. The partnership has no other debt. If $50$ percent of the nonrecourse debt is allocated to Gordon, what gain or loss must Gordon recognize? which of these options: $1.$$$45,000$ gain $2.$ no gain or loss recognzied $3.10,000$ gain $4.(45,000)$ loss $5.55,000$ gain