In 2019, Aaron transferred property worth $75,000 and services worth $25,000 to the BJ Corporation. In exchange, he received stock in BJ valued at $100,000. Immediately after the exchange, Aaron owned 80% of the only class of outstanding stock. Which of the following is true with regard to Aaron’s treatment of this transaction? 

A. Short-term capital gain of $100,000.

B. Short-term capital gain of $25,000.

C. Ordinary income of $25,000.

D. No income until the stock is sold