Bristlebird Corporation (E \& P of $700,000 ) has 3,000 shares of common stock outstanding. Juan owns 1,500 shares and his spoc Roberta, owns 1,500 shares. Both Juan and Roberta have a basis of $90,000 in their Bristlebird stock. In the current year, Bristlek Corporation redeems 1,000 shares from Juan for $250,000. With respect to the distribution in redemption of the Bristlebird stock: a. Juan has a capital gain of 5250,000 . b. Juan has a capital gain of $190,000. c. Juan has dividend income of $190,000. d. Juan has dividend income of 5250,000