result of Sanchez died in 2021 with an Adjusted Gross Estate of $800,000. Sanchez's Gross Estate included stock in Osbourne Corporation of $220,000. Sanchez had purchased the stock in Osbourne Corporation in 1995 for $40,000. The Death Taxes and Funeral And Administrative Expenses for Sanchez's estate totaled $160,000. The executor of Sanchez's estate redeemed (sold back to Osbourne Corporation) all of the stock of Osbourne Corporation for $220,000. As a this transaction, Sanchez's estate has a Taxable Dividend of: (Assume that Sanchez's estate does not qualify for any redemption under Section 302(b) and that Osbourne Corporation has substantial Earnings And Profits (E&P))? $ -0- $ 60,000. $220,000. $180,000.