Brett owns stock in Oriole Corporation $($basis of $$90,000)$ as an investment. Oriole distributes property $($fair market value of $$325,000$; basis of $$185,000)$ to him during the year. Oriole has current E & P of $$35,000($which includes the E & P gain on the property distribution$),$ accumulated E & P of $$95,000,$ and makes no other distributions during the year. What is Brett$$s capital gain on the distribution?

a$.$

$$105,000$

b$.$

$$185,000$

c$.$

$$90,000$

d$.$

$$0$