Help me please. Q22

W Corporation is owned 40% by A and 60% by B. A and B are father and son, respectively. Four years before W liquidates, A transfers property with a basis of $100,000 and a FMV of $140,000 to W in return for stock under Sec. 351. In liquidation, W returns the property, now worth $80,000, back to A. What is W's recognized gain or loss on the liquidating distribution of the property to A? Explain your