Lamont is a 100 percent owner of JKL Corporation. JKL has been an S corporation since its inception in 2021. During 2023, JKL distributed $21,000 to Lamont. During 2023 , JKL reported $6,000 of business income and no separately stated items. - What is the amount and character of the gain on the distribution, if any, that Lamont must recognize in each of the following alternative scenarios? - Also, what is Lamont's stock basis at the end of 2023 in each of the following scenarios? a. Lamont's stock basis at the beginning of 2023 was $30,500. b. Lamont's stock basis at the beginning of 2023 was $4,100