Typically, the assets are part of "contributions" to start the S Corp. Or, the asset is being sold to the S corp. And you didn't mention which type of property this is, or if there are other shareholders.

https://www.irs.gov/forms-pubs/about-publication-551

Have you searched web resources? Such as: https://www.thebalancesmb.com/donating-property-to-an-s-corporation-3193484