Kile Inc, an S corp has no C corp E&P. It bought a piece of land for $15 over 10 years ago that is now worth $100. Kile Inc distributes it as a dividend to its sole shareholder Gary. Garys outside basis in Kile before the distribution is $600

A: Is gain triggered by the distribution?

B: If gain is triggered whos tax return is the gain reported on?

C: What is Garys adjusted basis in the land?