12. Hannah, Greta, and Winston own 100% of the stock in Redpoll Corporation (E & P of $900,000) as follows: Hannah, 600 shares; Greta, 400 shares; and Winston, 700 shares. Greta is Hannah's daughter, and Winston is Hannah's brother. Redpoll Corporation redeems 500 of Hannah's shares (basis of $55,000) for $200,000. Hannah purchased the stock three years ago as an investment. With respect to the stock redemption Consider the rules in $302(b) to respond to the following required questions: Required: a) b) c) d) e) After applying IRC 318, how many shares of Redpoll is Hannah deemed to own before the redemption What % of RedPoll is owned by Hannah after the redemption Is this transaction a substantially disproportionate redemption? What amount will Hannah report as Dividends? What amount will Hannah report as Capital Gains