Mr. Robert Andrews and Ms. Michelle Stevens are founders and co-owners of Social Media, Inc. Social Media is a C corporation. They each contributed \($50,000\) to the venture when they began 10 years ago. They have a buy-sell agreement. The agreement contains provisions for death, disability, and retirement. The company is now worth \($1\) million. If Michelle becomes disabled, Social Media will redeem her stock for \($500,000\). What amount of capital gains will Michelle have to report on her Form 1040?

A. $50,000.

B. $250,000.

C. $450,000.

D. $500,000.