Ms. R transferred property with an adjusted basis of $60,000 and a fair market value of $55,000 to Rain Corporation. She received in exchange 60% of Rain Corporation's only class of stock. At the time of the transfer, the stock Ms. R received had a fair market value of $65,000. What is Rain Corporation's basis in the property after the exchange? A. $65,000 B. $60,000 C. $0 D. $55,000