Zhang incorporated her sole proprietorship by transferring inventory, a building, 100 percent of the corporation's stock. The property transferred to the corporati and adjusted tax bases: FMV Adjusted Tax Basis Inventory Building Land $ 96,000 720,000 1,104,000 $ 48,000 480,000 1,440,000 Total $ 1,920,000 $ 1,968,000 The corporation also assumed a mortgage of $100,000 attached to the building corporation's stock received in the exchange was $1,820,000. Note: Negative amount should be indicated by a minus sign. Leave no answer a. What amount of gain or loss does Zhang realize on the transfer of the property to the Gain or loss realized $