Three individuals A, B and C form X corporation during the current year. Each transfers the following assets:

A transfers Equipment (FMV: $20,000 Basis: $15,000) + Inventory (FMV: $30,000 Basis: $20,000) + GM Stock (FMV: $20,000 Basis: $19,000) in exchange for 56 shares of X stock and unimproved land with a (FMV: $14,000 Basis: $16,000).

B transfers a building (FMV: $80,000 Basis: $55,000 and a Mortgage of $70,000) + $10,000 cash in exchange for 20 shares of X stock.

C provides Services (FMV: $22,000)+$2000 Cash

Required: If C provides 22,000 in services and$2,000 cash, how much gain must B recognize?

So, I understood here that if cash is less then 10% of FMV of services then section 351 cannot be applied and Individual B has to recognize all gain as if it was regular exchange transaction. But I can't estimate this gain for B. Please could you help me!