Martha owns Gator Corporation stock having an adjusted basis of $10,000. As part of a tax-free reorganization involving Gator and Baker Corporations, Martha exchanges her Gator stock for $18,000 of Baker stock and $6,000 in cash. What is Martha's gain and basis in the Baker stock?

Gain	Basis in Baker Stock
14,000	10,000

Gain	Basis in Baker Stock
6,000	10,000

Gain	Basis in Baker Stock
0	$18,000

Gain	Basis in Baker Stock
6,000	$18,000