In a complete liquidation, Francis receives a building with a fair market value of $100,000 and assumes a mortgage of $45,000. If the basis of Francis' stock is $30000, her gain from the liquidation is and her basis in the building is____________.

Select one:

a.$25,000 and $55,000

b.$30,000 and $55,000

c.$25,000 and $100,000

d.$30,000 and $100,000