Tosh and Colbert control $100\%$ of Comedy Corp., each owning $50$ shares valued at $$1,000$ per share $($total value $=$ $$100,000).$ They wish to bring in Chapelle as a new shareholder and desire to provide Section $351$ deferral. How much property $($fair market value$)$ must Tosh and Colbert each contribute to help Chapelle qualify under Section $351?$

Multiple choice question.

$$0$; no such contributions can be made

$$5,000$