Bonnie and Clyde are the only two shareholders in Getaway Corporation. Bonnie owns 65 shares with a basis of $3,900, and Clyde owns the remaining 35 shares with a basis of $14,500. At year-end, Getaway is considering different alternatives for redeeming some shares of stock. (Round your answers to the nearest whole number.)

a. Getaway redeems 21 of Bonnie's shares for $4,000. Getaway has $31,000 of E&P at year-end and Bonnie is unrelated to Clyde.

b. Getaway redeems 32 of Bonnie's shares for $8,000. Getaway has $31,000 of E&P at year-end and Bonnie is unrelated to Clyde.

c. Getaway redeems 4 of Clyde's shares for $4,500. Getaway has $31,000 of E&P at year-end and Clyde is unrelated to Bonnie.