In a Section 351 transaction, Amelia transfers property with a $100,000 FMV and an $80,000AB to Butter Corp. Amelia receives Butter Corp. stock with an $85.000 FMV and a short-term note wath a \$15,000 FMV. What is Amelia's basis in her Butter Corp. stock? A) $100,000 B) $95,000 C) $85,000 D) $50,000