Kim exchanges stock he owns in Cardinal Corporation for stock in Robin Corporation plus a bond worth $$3,600($principal amount of $$3,000).$ The exchange is pursuant to a corporate reorganization of both corporations. Kim paid $$61,600$ for the stock in Cardinal four years ago. The Robin stock is worth $$60,000.$ Kim recognizes gain on the transaction of:a$.$$$0$b$.$$$2,000$c$.$$$3,000$d$.$$$3,600$