13) Elsie receives a lump-sum distribution of employer securities ( 1,000 shares) from her stock bonus plan in Year 1 worth $140,000. The NUA for the stock equals $110,000 at the time of the distribution. Elsie sells half of the shares four years after she received it as a distribution from the qualified plan. She receives proceeds of $100,000 from the sale. How much is Elsie's capital gain? a. $55,000. b. $65,000. c. $75,000. d. $85,000. 140,000110,000=30100,00030,000=