Roberta and Sally Formed the Alder Corporation on October 1,2013 $\quad$

Roberta and Sally formed the Alder Corporation on October 1,2013.On the same date,Roberta paid $75,000 cash to Alder Corporation for 750 shares of the corporation's common stock.Simultaneously,Sally received 100 shares of Alder Corporation's stock for services rendered.How much should Sally include in her taxable income for 2013,and what will be the basis of her Alder Corporation stock?
Taxable Income $\quad$ Basis of Stock

A) $\quad$$\$ 0$$\quad$$\quad$$\quad$$\quad$$\quad$$\$ 0$
B) $\quad$$\$ 0$$\quad$$\quad$$\quad$$\quad$$\$ 10,000$
C) $\quad$$\$ 10,000$$\quad$$\quad$ $\$ 0$
D) $\quad$$\$ 10,000$ $\quad$$\quad$$\$ 10,000$
E) None of the above