Sam receives a qualified lump-sum distribution of 2,000 shares of employer corporate stock. The stock has a market value of $80 per share on the date of distribution. In addition, Sam is notified that the basis in the stock is $50 per share. Sam sells the stock for $120 per share after holding the stock for two years. What amount of long- term capital gain does Sam recognize in the year of the sale? O B. $60,000 O C. $100,000 O D. $140,000