jack transferred a building that had an adjusted basis of $75,000 and a fair market value of $130,000 to r corp in exchange for 80% of r's only class of stock and a car with an adjusted basis to r of $25,000. the FMV of the stock at the time of the transfer was $100,000 and the car's fmv was $30,000. what is r's basis in the building?

a. $75,000

b. 100,000

c. 105,000

d. 130,000