H Corp , disributed land with a FMV of $100,000 (basis $20,000) to Tina , a 70% shareholder. Determine the amount of the dividend and the basis of the land to Tina if E&P is $80,000

A) Dividend $80,000 Basis in the land $100,000 B) Dividend $80,000 Basis in the land $80,000 C) Dividend $100,000 Basis in the land $100,000 D) Dividend $100,000 Basis in the land $20,000