Ms. D transferred property having an adjusted basis to her of $20,000 and a fair market value of $27,000 to Corporation F. In exchange for the property, she received $6,000 cash and 100% of Corporation F's only class of stock. If the stock received by Ms. D had a fair market value of $21,000 at the time of the transfer, what is the amount of her recognized gain? A. $21,000 B. $0 C. $6,000 D. $7,000