Distributions from a Corporation $($see third example box on page $422$ of the study guide$)$: Samuel Corporation distributes property with an FMV of $$18,000$ and a basis of $$6,000$ to a shareholder. The corporation recognizes a gain of:

a$.$ $$12,000$

b$.$ $$6,000$

c$.$ $$18,000$

d$.$ $$0$