Hidden Corporation has the following owners:
		Shares Owned	Basis at 1/1/2020
Lizzie		25 Shares	25,000
Josie		25 Shares	25,000
Hope		50 Shares	50,000
At December 31, 2019, Hidden had accumulated earnings and profits of					300,000
During 2020 it made the following cash distributions.
		Total Distribution
1-Mar-20		100,000
1-Jul-20		200,000
1-Oct-20		200,000
At December 31, 2020, the total current E&P for the year (before distributions) was					100,000
On August 1, 2020 Hope sold 25 shares to Landon for					100,000

What are the tax consequences to Hope as a result of the August 1 stock sale?