Buffay Corporation is owned $60\%(60$ shares$)$ by Pheobe, $25\%(25$ shares$)$ by Ursula and $15\%(15$ shares$)$ by Gunther. Buffay has CEP of $$400,000.$ Pheobe's

a$.$ What is the tax result to Gunther and Buffay if in a non liquidating distribution, Buffay distributes property with value of $$300,000$ and basis of $$175,000.$ Gunther is not related to either Pheobe or Ursula.

b$.$ What is the tax result to Ursula if Buffay Corp redeems $10$ shares for $$90,000?$ Gunther is Ursula's Uncle.

c$.$ What is the tax result to Pheobe if Buffay redeems $45$ shares for $$215,000?$ Gunther is Pheobe's spouse.