Mary received a liquidating distribution from ABC Corporation as part of the redemption of all of the ABC Corporations stock and the complete liquidation of ABC Corporation. Marys basis for her ABC Corporation stock was $10,000. In exchange for her stock, Mary received a payment of $15,000 and property that had an adjusted basis to ABC Corporation of $10,000, a fair market value of $25,000, and that was encumbered by a $12,000 mortgage which Mary assumed. How much gain did Mary recognize as a result of this transaction? A. $3,000. B. $18,000. C. $30,000. D. $42,000. E. None of the above.