26. Julian, Berta, and Marta own 400 shares, 400 shares, and 200 shares, respectively, in Caramel Corporation $800,000). Berta is Julian's sister, and Maria is Julian's aunt. Caramel Corporation redeems all of Julian's stock $500,000. Julian paid $200 a share for the stock five years ago, Julian continued to serve on Caramel's board of directo after the redemption. What are the income tax consequences to Julian with respect to the redemption