Wanda transfers two assets to a corporation as part of a Sec. 351 exchango. The first asset has an adjusted basis of $70,000 and an FMV of $50,000. The second esset has an adiusted basis of $70,000 and an FMV of $150,000. The FMV of the stock received is $180,000, and she also receives $20,000 cath. The realized and recognized gain on the second asset is A) $80,000 reatzed, $20,000 recognized. B) $80,000 roaized, $15,000 recognized. c) $20,000 realized; $10,000 recognized D) $10,000 realized, $10,000 recognized