A Corporation owns 90 percent of the outstanding stock of B Corporation; the remaining 10 percent i owned by unrelated parties. In a liquidation pursuant to 332, B distributed and transferred property to with a fair market value of $80,000 (basis $30,000). In addition, B distributed and transferred property to the minority shareholders worth $11,000 (basis $9,000). How much gain does B realize?

a. $50,000

b. $52,000

c. $2,000

d. $0