Lucy, an individual owning 35% of the stock, received a liquidating distribution from Alpha Corporation (a C corporation). Lucy's basis is the Alpha stock was $10,000. In exchange for giving up all Alpha stock, Lucy received $5,000 cash and property (with an $8,000 basis to the corporation and a $14,000 FMV) that was subject to a $3,000 mortgage Lucy assumed. What is Lucy's recognized gain? OA. $9,000 OB. $6,000 OC. $11,000 OD. $5,000