Ben and john formed bcd inc., a corporation, in 2013. ben received 80% of the voting common stock, the only class of stock and john received the remaining 20% of the stock. in 2014, ben transferred additional property to bcd inc. the property had an adjusted basis to ben of $40,000 and a fair market value of $50,000 on the date of the transfer. on the same day, and in exchange for the property he transferred to bcd inc., ben received cash of $15,000 and additional stock worth $35,000. how much gain was recognized by ben as a result of this transaction