Dried Fruit Corp. has had a valid S Corp election in effect at all times since its incorporation. The Dried Fruit Corp. stock is owned one-third by Raisin and two-thirds by Prune. All shareholders are US resident citizen individuals. At the beginning of the current year, Raisin's basis in his shares was $36,000 and Prune's basis in her shares was $12,000. During the current year, Dried Fruit Corp. earned $216,000 of net income from operations. Raisin's share was $72,000; Prune's share was $144.000. On July 1st, Dried Fruit Corp. distributed $96,000 to Raisin and $192,000 to Prune. How much gain does Raisin recognize as a result of this transaction? $36,000 $12,000 $24,000 $0