Bristlebird Corporation (E & P of $700,000) has 3,000 shares of common stock outstanding. Juan owns 1,500 shares and his spouse, Roberta, owns 1,500 shares. Both Juan and Roberta have a basis of $90,000 in their Bristlebird stock. In the current year, Bristlebird Corporation redeems 1,000 shares from Juan for $250,000. With respect to the distribution in redemption of the Bristlebird stock: O No response is correct. Juan has a capital gain of $250.000. Juan has dividend income of $250.000, Juan has a capital gain of $190,000. 0 Juan has dividend income of $190.000