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, Raisins basis in his shares was $51,000 and Prunes basis in her shares was $17,000. During the current year, Dried Fruit Corp. earned $306,000 of net income from operations. Raisins share was $102,000; Prunes share was $204,000. On July 1st, Dried Fruit Corp. distributed $136,000 to Raisin and $272,000 to Prune. How much gain does Prune recognize as a result of this transaction?