Adams, Beck, and Carr organized Flexo Corp. with authorized voting common stock of $100,000. Adams received 10% of the capital stock in payment for the organizational services that he rendered for the benefit of the newly formed corporation. Adams did not contribute property to Flexo and was under no obligation to be paid by Beck or Carr. Beck and Carr transferred property in exchange for stock as follows:     Adjusted Basis Fair Market Value Percentage of Flexo Stock Acquired Beck $5,000 $20,000 20% Carr 60,000   70,000 70%   What amount of gain did Carr recognize from this transaction? a.$40,000 b.$15,000 c.$10,000 d.$0

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Becker CPA Review 18-9

Adams, Beck, and Carr organized Flexo Corp. with authorized voting common stock of $100,000. Adams received 10% of the capital stock in payment for the organizational services that he rendered for the benefit of the newly formed corporation. Adams did not contribute property to Flexo and was under no obligation to be paid by Beck or Carr. Beck and Carr transferred property in exchange for stock as follows:

 

  Adjusted Basis Fair Market Value Percentage of Flexo Stock Acquired
Beck $5,000 $20,000 20%
Carr 60,000   70,000 70%

 

What amount of gain did Carr recognize from this transaction?

a.$40,000
b.$15,000
c.$10,000
d.$0
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