Donna exchanges property having an $18,000 adjusted basis and a $35,000 fair market value for 70 shares of the newly created Table Corporation stock. Evelyn exchanges legal services worth $15,000 for the remaining 30 shares of Table's stock. Which of the following is true? A. Evelyn recognizes no income, and the exchange is nontaxable. B. Evelyn must recognize $15,000 of income, but Donna's transfer of property qualifies under IRC Sec. 351 as nontaxable. C. Evelyn must recognize $15,000 of income, and Donna must recognize $17,000 gain on the exchange. D. The exchange qualifies as a nontaxable exchange under IRC Sec. 351