Jane transfers property $($basis of $$180,000$ and fair mart value c $500)$t Gre Coportin to $80\%$ of its stock $($worth $$425,000)$ and a long$-$term note worth $57,00,$ eated by Gre Comprator and made payable to Jane. As a result of the transfer:O Jane recognizes a gain of $$320,000.$O Jane recognizes a gain of $$270,000.$O Jane recognizes no gain.O Jane recognizes a gain of $$75,000.$