Charla received Preferred Stock as a Nontaxable Common Stock Dividend in 2023 from Marisa Corporation. The valuedf the Preferred Stock when received by Charla was $30,000 and the value of the Common Stock was $20,000. Charla acquired the Common Stock in 2021 for $60,000 and Marisa Corporation's Earnings And Profits (E&P) was $50,000 on the date of distribution of the Preferred Stock. Six (6) months after the receipt of the Preferred Stock, Charla sold " all' of her stock (Common Stock and Preferred Stock) to an unrelated third party for $100,000. The Ordinary Income for Charla as a result of the sale of the all of the stock (Common Stock and Preferred Stock) is: O S -0-. O $60,000. $40.000. O $30,000