Flintstone Company is owned equally by Fred Stone and his sister Wilma, each of whom holds $1,300$ shares in the company. Wilma wants to reduce her ownership in the company, and it was decided that the company will redeem $305$ of her shares for $$32,800$ per share on December $31$ of this year. Wilma$$s income tax basis in each share is $$9,850.$ Flintstone has current E&P of $$10,720,000$ and accumulated E&P at the beginning of the year of $$50,900,000.$b$.$ What is Wilma$$s income tax basis in the remaining $995$ shares she owns in the company?c$.$ Assuming the company did not make any dividend distributions this year, by what amount does Flintstone reduce its E&P as a result of the redemption?