Another exact question which has 2 different answers: During 20X4, Hill and Dale formed a corporation to which Hill transferred a patent right that had a FMV to him of $25,000 and a $0 adjusted basis. Dale transferred a building that had a FMV of $100,000 and an adjusted basis to him of $75,000. In return, Hill received 250shares and Dale received 750 shares of the corporation's 1,000 outstanding shares of its only class of stock. As a result of this transaction, Mr. Dale should report: A. a capital gain of $25,000 B. a Section 1250 gain of $25,000 C. an ordinary gain of $25,000 D. neither a gain nor a loss. Both A & D are shown as the answer. What is the correct answer??