请教一道becker Reg Corporation的similation

fhillisliu

题是这样的

四个人成立一个C corporation，就是考>80%，no gain or loss recognized。
其中有个情况是 有个股东Token，$10,000 cash contribution, Property worth $40,000 ($5,000 basis), with a related assumed recourse liability of $20,000.
问realized gain和 recognized gain？

becker 答案是用FMV-BASIS=40000-5000=35000 realized gain.. Recognized gain=liability-cash contribution- basis=$5000
property basis in the asset=$5000 basis +$5000 recognized gain=$10000

但是书上明明写的是 basis is greater of liability or NBV+Recognized gain。。。
还有 可以在liability 大于basis的前提下，realized gain直接用FMV-basis来计算吗？

有人能给我讲讲吗？ 多谢

Lucky2008

我的计算是： 10,000 cash + 5000 basis + 20,000 recourse liability released = 35,000