quemrions thoc0 9000 \$19000 whicos Charla received Preferred Stock as a Nontaxabie Common Stock. Dividend in 2022 from Marisa Corporation. The vahie of the Preferred stock witwen received by Charla was 520,000 and the value of the Common Stock was $30,000. Charla acquired the Common 5 tock in 2020 for 460,000 and Marisa Corporation's Earmings And Profits (E8P) was $100,000 on the date of distribution of the Preferred Stock, 51x(6) months after the receipt of the Preferred stock, Charla soid the Preferred Stock to an unrelated third party for $50,000. The basis allocated to the Common 5 tock as a result of this transaction isi $24,000. $60,000 $36,000. $50,000