2. Section 351 transfer with multiple assets Archana transfers three assets to newly formed Global Corporation in a transaction qualifying under Section 351. Property transferred Asset \#1 Basis $90,000 FMV $162,500 Asset \#2 Basis $85,000 FMV $50,000 Asset \#3 Basis $25,000 FMV $37,500 Consideration received: Global Corporation stock valued at $210,000 and cash $40,000. Compute Archana's gain and basis in her stock following the transfer