During the current year. Gnatcatcher. Inc., distributed $200,000 each to Brandi and Yuen in redemption of some of their Gnatcatcher stock. The two shareholders acquired their shares five years ago. Each shareholder is in the 33% tax bracket, and each had a $45,000 basis in her redeemed stock. Brandi incurred $23,250 of tax on her redemption, but Yuen incurred $30,000 on her redemption. Discuss the likely reason for the difference in tax liabilities arising from the stock redemptions.