Indigo Corporation wants to transfer cash of $150,000 or property worth $150,000 to one of its shareholders, Brianna, in a redemption transaction that will be treated as a qualifying stock redemption. If Indigo distributes property, the corporation will choose between two assets that are each worth $150,000 and are no longer needed in its business: Property A (basis of $75,000) and Property B (basis of $195,000).

b. Compute Indigo's recognized gain or loss if it distributes Property B in redemption of Brianna's shares.

The distribution of Property B would result in a realized loss of $45,000 to Indigo, of which $???? is recognized.

Please help me with the "fill in the blank question mark." The answer is not $45,000.