On September 30, 2022, Amber was admitted as a partner in the firm of Dietrich and Dewar. Her contribution to capital consisted of 1,000 shares of stock in Biotech Corporation, which she bought in 2008 for $15,000 and which had a fair market value of $45,000 on September 30, 2022. Amber's interest in the partnership's capital and profits is 40 percent. On September 30, 2022, the fair market value of the partnership's net assets (after Amber was admitted) was $112,500, and profit for the 3 months ended December 31, 2022, was $6,000. What is Amber's taxable gain in 2022 on the exchange of stock for her partnership interest?

a.$30,000 ordinary income

b.$0 gain or loss

c.$30,000 long-term capital gain

d.$12,000