Leland transfers land having a $$20000$ adjusted basis to corp in a transaction qualifying under sec$.351.$ In exchange, he received $50$ shares of corp common stock valued at $$50000,$ $$15000$ in cash, and a $$10000$ note due in $3$ years. Choose the correct answer.

a$.$ Leland has recognized gain of $$15000$

b$.$ Leland has recognized gain of $$55000$

c$.$ Leland$$s stock basis is $$20000$

d$.$ Leland$$s stock basis is $$45000$

e$.$ The corp$$s basis in the property is $$20000$