Samantha, in exchange for a corporations stock, transfers a building and land with an adjusted tax basis of $600,000 and $200,000, respectively when the fair value of this property was $800,000 and $200,000, respectively. After the transfer, Samantha owns over 80% of the outstanding stock in the corporation. In exchange for the transfer of property, Samantha received stock with a fair value of $900,000 and $100,000 cash. What should Samantha report on her Form 1040 for the year of the transfer? a. Nothing, since this a valid Section 351(a) transfer. b. Samantha will report a $200,000 capital gain. c. Samantha will report a $100,000 capital gain for the building. d. None of the above