In a complete liquidation, the corporation must recognize all unrealized gains and losses on property distributed to shareholders. In addition, shareholders will recognize capital gain or loss on the difference between the fair market value of the cash and property they get from the corporation and the basis of the stock that they surrender. What fundamental principle of corporate taxation is responsible for these rules? a. Single taxation of corporations b. Double taxation of corporations c. Triple taxation of corporations d. The 2-3 zone e. LIFO