M Corp has 400 shares of common stock outstanding. A and B, individuals, each own 200 shares. Each has a stock basis of $30,000. M Corps E&P is $700,000.

Indicate the tax treatment to A in each of the following independent situations:

1. A and B are unrelated. M redeems 100 of As shares for $200,000
2. A and B are siblings. M redeems 100 of As shares for $200,000.

c. A and B are parent/child. M redeems 100 of As shares for $200,000.

3. A and B are parent/child. M redeems 200 of As shares for $400,000, and A agrees not to have any interest whatsoever in M for 10 years.
4. A and B are unrelate M redeems 60 of As shares for $120,000.