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 Cs 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. Ms recognized gain on the transaction