Aiden and Addison Form Dove Corporation with the Following Investments

Aiden and Addison form Dove Corporation with the following investments: ​
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.