Force Corporation is owned equally by Lukas and his sister Lele, each of whom own 200 shares in the company. Force redeemed 100 shares of Lukas's stock in the company on December 31 of this year paying Lukas $1,000 per share. Lukas's income tax basis in each share is $500. Force has total E\&P of $800,000. What are the tax consequences to Lukas from the stock redemption? Multiple Choice $50,000 capital gain and a tax basis in each of his remaining shares of $500. $50,000 capital gain and a tax basis in each of his remaining shares of $1,000. $100,000 dividend and a tax basis in each of his remaining shares of $500