Debbie, the sole shareholder of Ancient Corporation$$s only class of stock, owns $1,000$ shares, which she purchased $15$ years ago. Debbie$$s basis in the stock is $$1$ million. During the current year, Ancient, which had earnings and profits of $$2\mathrm{.}5$ million, redeemed $900$ shares for $$2,250,000.$ What are the amount and the character of Debbie$$s gain?

A$.$

$$2,250,000$ dividend.

B$.$

$$2,250,000$ capital gain.

C$.$

$$1,350,000$ dividend.

D$.$

$$1,350,000$ capital gain.