Miller's office building with an adjusted basis of $625,000 and fair market value of $885,000 is condemned on December 30, 2019. Miller is a calendar year taxpayer. Miller receives a condemnation award of $850,000 on March 1, 2020. Miller builds a new office building at a cost of $830,000, which is completed and paid for on December 31, 2022. What is Miller's recognized gain on receipt of the condemnation award and basis for the new office building assuming the objective is to minimize gain recognition? a. $20,000; $625,000 b. $225,000; $830,000 c. $20,000; $830,000 d. $225,000; $625,000 e. $0; $605,000