Hannah Greta and Winston own the stock in Redpoll Corporation (E & P of $900,000) as follows: Hannah, 600 shares: Greta, 400 shares; and Winston, 1,000 shares. Greta is Hannah's daughter, and Winston is Hannah's brother. Redpoll Corporation redeems 400 of Hannah's shares (basis of $55,000) for $240,000. Hannah purchased the stock three years ago as an investment. With respect to the transaction. Hannah has: O Long-term capital gain of $240.000. O Long-term capital gain of $185.000. O Dividend income of $240.000 O Dividend income of $185.000 O No response is correct