In February of the current year, Donnella purchases 100% of C Corporation stock for $50,000. C Corporation reports taxable income of $20,000 in the current year, on which it pays tax of $4,200. None of the remaining $15,800 is distributed to Donnella. However, on February 1 of the next year, Donnella sells her stock to Bruce for $61,250. What are the tax consequences to Donnella of the sale? Donella must report a capital gain of $21,250 Dorinella must report a capital gain of $11,250 Donnella must report a capital loss of $21,250 Donnella must report a capitailoss of $11.250