3 Mario, age 61, is a participant in a stock bonus plan. The value of the employer stock contributions to the plan over the course of his participation totaled $165,000. On December 1st of last year, Mario takes a full distribution of the employer stock from the plan at a value of $550,000. Fourteen months later, Mario sells all the stock for $400,000. Which of the following statements is true? O a) Mario has ordinary income of $165,000 for last year. Ob) Mario has a long-term capital gain of $385,000 for last year. c) Mario has ordinary income of $165,000 and long-term capital gain of