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Flintstone Company is owned equally by Fred and his sister Wilma, each of whom holds $2,300$ shares in the company. Wilma wants to reduce her ownership in the company, and it was decided that the company will redeem $400$ of her shares for $$26,200$ per share on December $31$ of this year. Wilma's tax basis in each share is $$5,150.$ Flintstone has current E&P of $$12,080,000$ and accumulated E&P at the beginning of the year is $$50,020,000.$

a$.$ What are the amount and character $($capital gain or dividend$)$ recognized by Wilma because of the stock redemption, assuming only the "substantially disproportionate with respect to the shareholder" test is applied?