Nat Is a Salesman for a Real Estate Developer

Nat is a salesman for a real estate developer. His employer permits him to purchase a lot for $75,000. The employer's adjusted basis for the lot is $45,000, and its normal selling price is $90,000.
What is Nat's recognized gain and his basis for the lot?

A) $0 $ 75,000
B) $0 $ 90,000
C) $15,000 $ 75,000
D) $15,000 $ 90,000
E) $30,000 $105,000