Please explain the reason

1. Fred and Barney formed My Guys Corporation on January 1. Fred contributed cash of $160,000 in return for 50 percent of the corporation's stock. Barney contributed a building and land with the following fair market values and adjusted bases in return for 50 percent of the corporation's stock (FMV of the stock is $160,000): Adjusted Basis FMV 30,000 100,000 S 130,000 Building Land Total To equalize the exchange, My Guys Corporation also paid Barney $100,000 in cash. What is Barney's recognized gain on the exchange? A) $80,000 B) $100,000 C) S0 D) $130,000 130,000 130,000 S 260,000