X transferred the following to his controlled corporation in exchange for stock. In exchange, he received 80% of the corporate stock: Basis Value Building (subject to $40,000 mortgage) $50,000 $20,000 Cash 10,000 IBM stock 10,000 15,000 12,000 In the same transaction, Y transferred services and received 20% of the stock. X's realized gain is: $20,000 $0 $10,000 $27,000