Halo Corp has a plan of liquidation in which it plans to distribute a building with FMV of

$$600,000$ and adjusted basis of $$320,000$ to Susan, its sole shareholder, in exchange for

all of Susan's stock. Susan's basis in her stock is $$80,000.$ What is Susan's basis in the

Building after distribution?

$$520,000$

$$80,000$

$$600,000$

$$280,000$