Janet Geist, who owns 400 shares of Q. X. Computers, Inc., makes an additional contribution of $4,000 in cash and property with a fair market value of $6,000 (and an adjusted basis of $3,000) to help fund the corporation's expansion plans. Which one of the following statements is not correct?

	a.	Janet does not have to recognize any gain on the transfer of property to the corporation.
	b.	Janet's basis in her 400 shares is increased by $10,000.
	c.	Q. X. Corporation does not have to include any amount in its gross income.
	d.	Q. X. Corporation's basis in the property contributed is $3,000.