61 point A. Inc. has 1,000 shares of common stock outstanding. These shares are owned by two individuals who are not related parties under IRC Section 318: M (600 shares) and S (400 shares). A, Inc. has current & accumulated earnings & profits of $15,000,000. A, Inc. faces a marginal tax rate of 21%. 150 shares owned by Swere redeemed. The redemption price paid amounted to $1,200,000. The price was paid by A, Inc. in the form of land distributed to S with a cost basis to the corporation of $500,000. S paid 57.000 for each share of his stock when he acquired it five years ago. What are the tax results to Sif Mis unrelated? OOOO O No gain recognized $150.000 Long term Capital Gain $ 1.200.000 dividend $150,000 Dividend