I will thumbs up for a timely response and the correct answer.

In the current year, Logic corporation distributions all of its property in complete liquidation. Sami, an individual shareholder owning 10% receives land having FMV of $200,000 and subject to a liability of $125,000. Logics basis of the property was $150,000 and Samis stock basis is $30,000.

As a result of this distribution, does Sami have dividend income or capital gain? How much?