Leia Organa owns all the common shares of Alderaan Ltd. with the following characteristics:

Fair marketvalue$58,000

Cost30,000

Paid-upcapital23,000

These shares were redeemed. Which one of the following best describes the tax consequences of the redemption to Leia?

a.A capital gain of $28,000

b.A dividend of $28,000

c.A dividend of $35,000and a capital loss of $7,000

d.A dividend of $35,000and a capital loss of $28,000