One year ago, Ryan made a capital contribution of a pretzel maker having a $2,000 adjusted basis and a \$200 FMV to Ash Corporation in exchange for additional stock. This year. Ash Corporation adopted a plan of liquidation. Before the adoption of the liquidation plan, Ash had not used the pretzel maker in connection with the conduct of its trade or business. Which of the following statements is true? A) Ash Corporation will recognize a loss of $1,800 B) Ash Corporation will recognize a gain of $1,800 C) Ash Corporation's basis for determining the loss will be $2.000 D) Ash Corporation's basis for determining the loss will be $200