Clampett, Incorporated, has been an S corporation since its inception. On July $15,2023,$ Clampett, Incorporated, distributed $$56,000$

to J$.$D$.$ His basis in his Clampett, Incorporated, stock on January $1,2023,$ was $$31,200.$ For $2023,$ J$.$D$.$ was allocated $$10,600$ of

ordinary income from Clampett, Incorporated, and no separately stated items. How much capital gain does J$.$D$.$ recognize related to

Clampett, Incorporated, in $2023?$

$$66,600$

$$56,000$

$$20,600$

$$14,200$