Ben owns all 100 of the outstanding shares of the Benex Corporation. His tax basis in the stock is $20,000. The corporation's only asset is a printing press. The press was purchased four years ago for $100,000. Due to depreciation, the press now has a tax basis of $29,000. Lonnie wishes to purchase Ben's business. The two of them are considering two options for completing the sale. Under Option A, Lonnie would purchase the press from Ben for $100,000. Under Option B, Lonnie would purchase all 100 shares from Ben for $90,000. Explain the tax consequences of these two options for both parties