Addi purchases a building for $$500,000$ that is going to be used by a wholly owned corporation. Which of the following statements is true?

a$.$ If Addi leases the building to the corporation, lease payments of $$30,000$ per year to Addi will result in a $$6,000$ deduction for the corporation.

b$.$ If Addi contributes the building to the corporation, there will be recognition under $351$ and a carryover basis of $$500,000.$

c$.$ Leasing the building to the corporation will contribute to the tax avoidance objective of minimizing double taxation.

d$.$ Whether or not the lease payments are reasonable, they are not deductible by the corporation and cannot be included in Addi's gross income.

e$.$ If Addi leases the building to the corporation, lease payments of $$30,000$ per year to Addi will result in $$15,000$ of gross income for Addi.