Carolina Corporation, an S corporation, has no corporate Earnings and profit from its years as a C corporation: At the end of the year, it distributes a small parcel of land to its sole shareholder, Shadiya. The fair market value of the parcel is $82,600, and its tax basis is $49,000. Shadiya's basis in her stock is $18,500. Assume Carolina Corporation reported $0 taxable income before considering the tax consequences of the distribution. Note: Leave no answer blank. Enter zero if applicable. Problem 17.72 Part b (Algo) D. How much gain must Shadiya recognize (if any) as a result of the distribution, what is her basis in her Carolina Corporation stock ffter the distribution, and what is her basis in the land