Ken receives a qualified lump-sum distribution of 2,000 shares of employer corporate stock. The stock has a market value of $70 per share on the date of distribution. In addition, Ken is notified that the basis in the stock is $55 per share. He sells the stock for $90 per share after holding the stock for 10 months. What amount of short-term capital gain does Ken recognize? A. $0 B. $30,000 C. $40,000 D. $70,000