Stanley transfers a building with an adjusted basis of $150,000 and a fair market value of $200,000 to Costello Corporation in return for 85 percent its stock worth $110,000. The building is subject to a mortgage of $90,000 which Costello assumes. Assuming the transaction qualifies as a Code Sec. 351 transfer, how much gain is recognized by Stanley on the transfer? $0 $20,000 $50,000 $90,000