please make sure the answer is U-Pick Fruit Corp. gain. (Not strawberry gain)

Question 9 1 pts U-Pick Fruit Corp. a C Corporation was formed many years ago as a 'you pick farm where customers can pick warious types of fruits fresh from the source, Strawberry owned 500 out of 1,000 shares of common stock of U.Plek Fruit Comp. Her basis in the stock was $19.000.000. U.Pick Fruit Corp, liquidated, and in the process, after the corporation paid all of its debts, it distributed to Strawberry the following assets: $38 million in cash and Berryacre, a parcel of real estate previously used in its trade or business (U.Pick Fruit's adjusted badly in Berryacre was $57,000,000 and the fair market value at date of distribution was $190.000.000) How much gain (loss does U-Pick Fruit Corp. recognize due to these transactions? 5209,000,000 $171.000.000 O $133.000.000 5152.000.000