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Shelly transferred property having an adjusted basis to her of $20,000 and a fair market value of $27,000 to DLW Corporation. In exchange for the property she received $6,000 cash and 100% of DLW's only class of stock. If the stock received by Shelly had a fair market value of $21,000 at the time of the transfer, what is the amount of her recognized gain?

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