can anyone help me with this tax accoubting question. thanks

29) (16 Points) Vampires, Inc. has three shareholders, Dracula, Frankenstein, and Boo Boo Bear, Inc. Drac owns 6096, and Frank owns 30%, and Boo Boo, Inc. owns 10%. (There are only 100 shares in the Corporation), Dracula also owns 80% of Boo Boo, Inc. Vampire, Inc. redeems 55 shares of Dracula for $100,000. Dracula, Frankenstein, and Boo Boo Bear, Inc. each paid $100 per share for their stock when originally purchased. Is it a Sale or Dividend? What is the Total Gain on Sale $$$$ or SSS$ for Dividend