In a qualifying redemption, XYZ Corp exchanges $250,000 for 75 of its 300 shares outstanding. At the time of the redemption, XYZ has E&P of $300,000 and paid in capital of $200,000. What effect does the redemption have on E & P? a b decrease of $75,000 decrease of $250,000 decrease of $300,000 no effect to E&P d