Ayanna Corporation is owned eighty percent (80%) by Kendra and twenty percent (20%) by Barbara who are unrelated to each other. Pursuant to a Complete Liquidation. Ayanna Corporation distributed Land that had a Fair Market Value on the date of distribution of $100,000 and a basis to Ayanna Corporation of $200,000. The Land was acquired by Ayanna Corporation in a Section 351 transfer two (2) years ago from Barbara when its Fair Market Value was $150,000. (Assume that there was no business purpose for the transfer). What is the Recognized Loss for Ayanna Corporation if the Land is distributed entirely to Kendra? O $ 0 $10,000. O $50,000. $20.000.