Required information [The following information applies to the questions displayed below.] Carla incorporated her sole proprietorship by transferring inventory, a building, and land to the corporation in return for 100 percent of the corporation's stock. The property transferred to the corporation had the following fair market values and adjusted tax bases: Inventory Building Land FMV $ 41,250 166,000 260,250 Adjusted Tax Basis $ 18,900 102,750 343,000 $ 467,500 $ 464,650 Total The corporation also assumed a mortgage of $145,500 attached to the building and land. The fair market value of the corporation's stock received in the exchange was $322,000. (Negative amounts should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable.) . What amount of gain or loss does Carla realize on the transfer of the property to the corporation? Fair market value of stock received Mortgage assumed by corporation Amount realized Adjusted tax basis of the property transferred Gain realized $ 0