At the beginning of the current year. Brou Inc. sells all of its assets and pays its liabilities. Afterwards, the company has $350,000 in cash which is distributed to the sole shareholder, Mr. Daniel. Mr. Daniel purchased the shares from the former shareholder for $50,000. The Paid Up Capital of the shares is $10,000. The balance in the capital dividend account is $65,000, and the company makes all appropriate elections with respect to this balance. What is the amount of the deemed dividend to Mr. Daniel? A. $300.000 B. $340,000 C. $340,000 D. $275,000