Lawanna Corporation has one hundred (100) shares of stock outstanding which are owned by Rosalind and Rhonda who are unrelated. Rosalind owns forty (40) shares of the stock and Rhonda owns sixty (60) shares of the stock. Lawanna Corporation redeems twelve (12) of Rosalind's shares of stock for \$500 per share. Rosalind paid \$300 per share for hor stock three (3) years ago. Assuming Lawanna Corporation has significant Eamings And Prolits (E\&P), which of the following is correct regarding the Stock Redemption? Rosalind has a Long-Term Capital Gain of \$2,400. Rosalind has Dividend Income of $6,000. Rosalind has a Long-Term Capital Gain \$6,000. Rosalind has a Long-Term Capital Gain of $3,600