Broadbill Corporation (E&P of $1,650,000) has 1,000 shares of common stock outstanding. The shares are owned by the following:

Tammy 300 shares

Yvette 400 shares

Jeremy 300 shares.

Each paid $50/share for the stock four years ago. In the current year, Broadbill distributes $75,000 to Tammy in redemption of 150 of her shares. Is the distribution a dividend or a sale if:

a. Tammy and Jeremy are mother and son.

b. Tammy, Yvette, and Jeremy are siblings.