Llah owns 100 % of Lilah Inc (LI). Her basis in her shares is $100,000. On January 1, 2019 L has an accumulated deflot of $800,000 in 2019 Ll has current carings and profits of $ 900,000. On December 31, 2019 Lilah receives a distribution of land with a fair market value of $1,000,000 and a tax basis of $700,000 from L. What amount of dividend income wil Linh report on her 2019 tax return? O A 5900,000 $100,000 c. $1.000.000 OD $700,000