23 Rasa owns all 100 shares of the outstanding stock of Stork Corporation (ERP of $700,000), Rosa had acquired the welve years ago for $200,000. Stork, which has several trades or businesses that it has developed and operated for e than five years, sells one of those trades or businesses and, in a transaction qualifying as a partial liquidation under 8 302(b)(4), redeems 20 shares of Rosa's stock for $600,000. What are the income tax consequences to Rosa as a result of this transaction