Chris has been the sole shareholder of a calendar year S corporation since its inception. Chris's stock basis is $14,500, and she receives a distribution of $19,000. Corporate-level accounts are as follows. AAA ............ $6,000 AEP ............ $500 How much capital gain, if any, does Chris recognize? a. $500. b. $3,000. c. $4,000. d. $6,000. e. None of the choices.