Alicia owned all 100 outstanding shares of X Corp., with a basis of $60 per share. Alicia sells 60 shares of X Corp. stock to Y Corp. for $18,000 ($300 per share). Prior to the sale, X Corp. had accumulated earnings and profits of $8,000; Y Corp. had accumulated earnings and profits of $2,000 and current earnings and profits of $1,000. What are the tax consequences of the sale in the following alternative situations?