Evan Erman transferred inventory to a corporation in a Code Sec. 351 transaction. His basis in the inventory was $10,000 and its value was $8,000. If he received $2,000 in cash and 100 shares of stock, the resulting bases are:
a. Evan's stock: $8,000; Corporation's inventory: $10,000
b. Evan's stock: $10,000; Corporation's inventory: $10,000
c. Evan's stock: $10,000; Corporation's inventory: $8,000
d. Evan's stock: $8,000; Corporation's inventory: $12,000