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 twothirds by Prune. All shareholders are US resident citizen individuals. At the beginning of the current year, Raisin's basis in his shares was $54,000 and Prune's basis in her shares was $18,000. During the current year, Dried Fruit Corp. earned $324,000 of net income from operations. Raisin's share was $108,000; Prune's share was $216,000. On December 31st, Dried Fruit Corp. distributed Grapeacre (real property) having a fair market value of $108,000, and a basis of $72,000, to Raisin and Plumacre (real property) having a fair market value of $216,000 and a basis of $198,000, to Prune. How much gain does Raisin recognize as a result of this transaction? $54,000 $0 $18,000 $36,000