Josh Holmes and Mira Hilt formed Ambrose Inc., on January 1, 2013.Josh contributes cash of $22,000,000 and Mira contributes property worth $22,000,000, each for 50 percent of Ambrose stock. Mira's basis in the property she contributed, which includes operating facilities, was $12,000,000. On January 2, 2019, Mira sells her stock to Cheryl Bazley for $25,000,000.As a result of the sale, Mira will recognize a gain of:

1)$0

2)$13,000,000

3)$3,000,000

4)$10,000,000