Roger Is a 51 Percent Partner of Ralph & Associates

Roger is a 51 percent partner of Ralph & Associates.Roger sells a building to the partnership for $80,000.If the building had an adjusted basis to Roger of $105,000,how much gain or loss does Roger recognize on this transaction?

A) $25,000 gain
B) $12,750 gain
C) $12,750 loss
D) $25,000 loss
E) $0 gain or loss