Keegan incorporated his sole proprietorship by Keegan incorporated his sole proprietorship by transferring inventory, a building, and land to the corporation in return for 100 percent of the corporation's stock. The property transferred to the corporation had the following fair market values and tax-adjusted bases FMV Inventory Building Land Total 20,000 70,000 150,000 240,000 Adjusted basis 14,000 50,000 100,000 164,000 76. What amount of gain or loss does Keegan realize on the transfer of the property to his corporation