In a qualifying reorganization, Acute Corp. exchanges 5000 shares of its own stock and land valued at 4225,000 ($150,000 basis) for all of Sharp corp.'s assets, which have a value of $300,000 and a $175,000 basis. Assuming that Shart passes to its shareholders everything it receives from Acute in exchange for their stock having a basis of $325,000, what gain or loss will shart shareholders recognize as a result of this reorganization?

$25,000 loss

$75,000 loss

$100,000 loss

no gain or loss will be recognized