On January 2 of the current year, City M gave the A Corporation $200,000 cash to purchase a building within the city limits. The building was purchased on June 1 of the same year for $150,000. What is the correct method of handling the excess money received?
A.	Reduction of basis in other assets.
B.	Nontaxable contribution to capital with $50,000 that is not spent being added to the basis of the building that was purchased.
C.	Long-term capital gain.
D.	Short-term capital gain.