Accounting: Why is the solution to divide Raisin's shares of 33,000 by ? If the question is referring to Prune?

Dried Fruit Corp. has had a valid S Corp election in effect at all times since its incorporation. The Dried Fruit Corp. stock is owned one-third by Raisin and two-thirds by Prune. All shareholders are US resident citizen individuals. At the beginning of the current year, Raisin's basis in his shares was $33,000 and Prune's basis in her shares was $11,000. During the current year, Dried Fruit Corp. earned $198,000 of net income from operations. Raisin's share was $66,000; Prune's share was $132,000. On December 31st, Dried Fruit Corp. distributed Grapeacre (real property) having a fair market value of $66,000, and a basis of $44,000, to Raisin and Plumacre (real property) having a fair market value of $132,000 and a basis of $121,000, to Prune. How much gain does Prune recognize as a result of this transaction? $22,000 $11,000 $0 $33,000 Dried Fruit Corp. has a gain on the distribution of both Grapeacre and Plumacre under I.R.C. 311(b)(1). Two-thirds of this gain is passed through to Prune-shown above as "Share of S Corp Gain