6. Bryan owns 25% of Raisman Corporation's single class of stock (Bryan owns 500 of 2,000 outstanding shares). Bryan's basis in the stock is $110,000. Raisman's E&P is $132,000. If Raisman redeems 100 of Bryan's stock for $28,000, Brian must report dividend income (if any) of (show all work and explain your answer):

A) $0.

B) $11,200.

C) $16,800.

D) $28,000.

Need help with this problem, not sure what the answer is, but I got this as my work so far:

500/2000=25%

400/1900=21.05%

.8*25%=20%

21.05%> 20%