On April 15, 20x1, G became a partner in BB&G, an already formed partnership. G does not have property to contribute to the partnership, so contributed services in exchange for a 5% profits and capital interest in BB&G. The net assets of BB&G were as follows in the 20x1 year: Date January 1, 20x1 April 15, 20x1 December 31, 20x1 Basis $150,000 FMV $150,000 $150,000 $170,000 $150,000 $175,000 On G's 20x2 tax return, what amount must G include as ordinary income, if any, from the transfer of the partnership interest? $8,500 O $7,500 O $0 $8,750