Question $7$ Dried Fruit Corp. has had a valid S Corp election in effect at all times since its incorporation. The Dried Fruit Corp. stock is owned one$-$third by Raisin and two$-$thirds by Prune. All shareholders are US resident citizen individuals. At the beginning of the current year, Raisin$$s basis in his shares was $$93,000$ and Prune$$s basis in her shares was $$31,000.$ During the current year, Dried Fruit Corp. earned $$558,000$ of net income from operations. Raisin$$s share was $$186,000$; Prune$$s share was $$372,000.$ On July $1$st$,$ Dried Fruit Corp. distributed $$248,000$ to Raisin and $$496,000$ to Prune. How much gain does Raisin recognize as a result of this transaction?