Robert owns all 600 shares of the outstanding stock of Benton corporation ( E&P $ 1 million) Robert had acquired the stock 10 years ago for $450,000. Benton which has several trades or business that it has developed and operated for more than 5 years, sells one of those trades or business and, in a transaction qualifying as a partial liquidation [ under & 302 (b) (4). redeems 200 shares of Robert's stock for $500,000. as a result of this transaction, Robert must recognize a