6. Eileen transfers property worth $200 , 000 (basis of $170 , 000 ) to Goldfinch Corporation. In return, she receives 80% of the stock in Goldfinch Corporation (fair market value of $180 , 000 ) and $20 , 000 . Eileen recognizes gain on the transfer of: a. $0 . b. $10 , 000 . c. $20 , 000 . d. $190 , 000 . .