Aiden and Addison Form Dove Corporation with the Following Investments

Aiden and Addison form Dove Corporation with the following investments:
From Aiden
From Addison
Cash
$800,000
Building (basis of $400,000,fair market value of $300,000)
$300,000
Land (basis of $200,000;fair market value of $500,000)
500,000
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Dove issues stock equally to Aiden and Addison.One of the tax consequences of these transfers is:

A) Dove has a basis in the building of $400,000.
B) Addison has a recognized loss on the building of $100,000.
C) Addison has a basis in the Dove stock of $800,000.
D) Addison has a recognized gain on land of $300,000 but no recognized loss on the building.
E) None of the above.