Arwen, Galadriel, and Eowyn, unrelated individuals, own the stock in Isengard (E & P of $700,000) as follows: Arwen, 300 shares; Galadriel, 300 shares; and Eowyn, 400 shares. Isengard redeems 200 of Eowyn's shares (basis of S175,000) for $250,000. Assume Eowyn's stock is a capital asset and has been held for over 3 years. What is the tax effect of this transaction to Eowyn?