Ms$.$ M transferred a building to Corporation C$.$ The building had a basis to M of $$15,000$ and a fair market value of $$90,000.$ In addition, an outstanding mortgage of $$20,000$ on the building was assumed by C upon the transfer. In return, M received $80\%$ of C$$s only class of outstanding stock $($fair market value of $$65,000)$ and a car with a fair market value of $$5,000.$ What is Ms$.$ M$$s recognized gain on the transaction?

A$.$

$$0$

B$.$

$$5,000$

C$.$

$$10,000$

D$.$

$$25,000$