Stephanie's Building,which Was Used in Her Business,was Destroyed in a Fire.Stephanie's

Stephanie's building,which was used in her business,was destroyed in a fire.Stephanie's adjusted basis in the building was $175,000,and its FMV was $210,000.Stephanie filed an insurance claim and was reimbursed $200,000.In that same year,Stephanie invested $180,000 of the insurance proceeds in another business building.If the proper election is made,Stephanie will recognize gain of

A) $ 0.
B) $15,000.
C) $20,000.
D) $25,000.