Flonde Corporation is undergoing a complete liquidation and distributes tend to Carol, one of its shareholders in exchange for all of Carols stook. The land on a tax borus of $300,000 and an FMV of $400.000 and is subject to a $ 225 000 inbility. Carolumes the Titty on the property Carol basis in het Florida Corporation stock is $100,000 What is the amount of gain or loos tecognized by Carol on distribution? OA 175.000 gain OB. $25.000 OC No gain or OD. $300,000 gain