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Rosalie owns 5 0 % of the outstanding stock of Salmon Corporation. In a qualifying stock redemption, Salmon distributes $ 4 9 2 , 0

Rosalie owns 50% of the outstanding stock of Salmon Corporation. In a qualifying stock redemption, Salmon distributes $492,000 to Rosalie in exchange for one-half of her shares, which have a basis of $615,000.
Compute Rosalie's recognized loss, if any, on the redemption.
Rosalie has a $ realized loss of which $ is recognized.
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