Jesse is an 80% shareholder of Jackson Corp. In year 1, Jesse contributed property with an adjusted basis of $30,000 and a FMV of $27,000 to Jackson in a transaction qualifying under Sec 351. In year 4, Jackson adopted a plan of complete liquidation and distributed this same property to Jesse. On the date of distribution, the property's adjusted basis was still $30,000 and its FMV was $22,000. How much loss does the corp regognize on the distribution? a. 8000 b. 5000 c. 2000 d. 0