Oscar and Tuesday, father and daughter, form Donna Corporation. Oscar transfers property worth $50,000 in exchange for 100 shares of stock. Tuesday transfers property worth $50,000 for 400 shares of stock. Determine if the transfer qualifies under Section 351.

Yes, it qualifies only if Tuesday pays $15,000 to her father.

Yes, it qualifies. No change is needed.

No, it does not qualify.

No, it does not qualify but Tuesday's sale of 150 shares to her father at FMV can make it qualify.