Shelly transferred property having an adjusted basis to her of $20,000 and a fair market value of $27,000 to DLW Corporation.

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?