Individual A transfers a piece of equipment having a $50,000 fair market value and a $30,000 adjusted basis to Jones Co. in a nontaxable asset transfer coming under Sec. 351. In return A receives $2,500 of short-term Jones Co. notes, $ 7,500 of Jones securities, and $40,000 of Jones Co. common stock. How much gain does A realize? How much gain is recognized? How much is the basis of the property received?