Teresa and Victor form a corporation with each shareholder receiving 50 percent of the st Victor transfers property and services, whereas Teresa transfers property only. The fair m value of Teresa's contributed property is $70,000 and her adjusted basis is $0. What is the minimum amount of property that Victor must contribute for Teresa to defer recogniti of her realized gain under Code Sec. 351?O a. $10,000O b. $6,364O c. $7,000O d. $5,894