Cartota and Dave formed an 5 corporation, Carlota owns 75% of the outstanding shares, and Dave owns the rest. When the entity's balance is $1,000,000, it distributes an asset to each shareholder; the basis of each asset to the corporation is $152,500. Carlota's asset is worth $213,500, and Dave's is worth $183,000 a. How much gain, if any, does the the corporation recognize as a result of the distribution? 244,000 b. By how much, if any, does the distribution increase Dave's gross income? c. By how much any, does the distribution increase Carlota's gross income