(4pts) 3) Currently, Brown Corporation (E & P of $400,000) has 200 shares of common stock outstanding. Pat owns 100 shares. His wife, Abby, owns 50 shares, and his daughter, Kate, owns 50 shares. One big happy family owns 100% of the shares! Two years ago, Pat had contributed $10,000 to Brown Corporation in exchange for these 100 newly issued shares of stock. In the current year, Brown Corporation redeems the 100 shares of Pat's stock for the total amount of $50.000, its fair market value. Pat is done with Brown Corp! With respect to the distribution in redemption of these 100 shares of Pat's stock: O Pat has a long-term capital gain of $50,000. Pat has a long-term capital gain of $10,000. Pat has dividend income of $10,000. Pat has dividend income of $50,000