Stephanie's Building, Which Was Used in Her Business, Was Destroyed

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