Lakers C-corporation is owned equally by Tobin and her sister /vana, each of whom holds 150 shares in the company. Ivana wants to reduce her ownership in the company, and it was decided that the company will redeem 60 of her shares for $10,000 per share on December 31, 2020. Ivana's income tax basis in each share is $6,000. Lakers has total E&P of $1,000,000. What are the tax consequences to /vana because of the stock redemption? a. $240,000 capital gain and a tax basis in each of her remaining shares of $6,000. b. $O capital gain and a tax basis in each of her remaining shares of $6,000. c. $240,000 capital gain and a tax basis in each of her remaining shares of $10,000. d. $600,000 dividend and a tax basis in each of her remaining shares of $6;000. e. $600,000 dividend and a tax basis in each of her remaining shares of $10,000.