Arwm, Galadriel, and Eowyn, unrelated individuals, own the stock in Isengard (E & Pors700.000) as follows: Arwett, 300 Galadriel, 300 shares and Eowyn. 400 shares lengad redeems 200 of Fowy se huis of $175.000) for $250,000. Assume Eowyn's stock is a capital and has been held for over the years. What is the tax effect of this transaction to Eowyn