Dried Fruit Corp. has had a valid S Corp election in effect at all times since its incorporation. The Dried Fruit Corp. Stockis owned onedhird by Raisin and two-thirds by Prune, All shareholders are US resident citizen individuak. At the beginning of the cuirrent year Raisins basks in bis shares was $36,000 and Prune's basis in her shares was $12.000 During the current yean Dried Fnuit Corp, earned $216,000 of net income from operations. Rakin's share was $72,000; Prune's share was $144,000 On December 31st, Dried Eruit Coro distributed Gropesere freal propecty having a tair market value of \$72.000, and a basis of \$48.000, to Rakin and Plumacre (real property) havles a faik mackec value of \$144,000 and a basis of \$132.000. to Prune. How much eain does Raksin recognize as a result of this transaction? \$0 512000 536000 $24000