10) Your client sold stock six months after they received it as a distribution from a qualified stock bonus plan. When the stock was distributed, they had a net unrealized appreciation of $7,500. They also had ordinary income from the distribution of $29,000. The fair value of the stock at the time of sale was $81,000. How much of the sale price will be subject to longterm capital gain treatment? a. $7,500 b. $44,500 c. $52,000 d. $73,500