In each of the following independent situations, determine if the redemption of shares will be treated as an exchange or as a distribution. For situations 1 2, the ownership of a corporation is: Andy 140 shares Barb 200 shares Cindy 160 shares Situation 1: The corporation redeems 100 shares of stock held by Barb. Situation 2: The corporation redeems 80 shares of stock held by Cindy. Situation 3: The corporation redeems 60 shares of stock held by Andy. Situation 4: Same facts as Situation 1 except Andy is Barbs father.