similar questions. i dont understand th difference or how to calculate them

Dried Fruit Corp. has had a valid S Corp election in effect at all times since its incorporation. The Dried Fruit Corp. stock is owned one-third by Raisin and two-thirds by Prune. All shareholders are US resident citizen individuals. At the beginning of the current year, Raisin's basis in his shares was $111,000 and Prune's basis in her shares was $37.000. During the current year, Dried Fruit Corp. earned $666,000 of net income from operations. Raisin's share vas $222,000: Prune's share was $444,000. On December 31st, Dried Fruit Corp. distributed Grapeacre (real property) having a fair market value of $222,000, and a basis of $148,000 to Raisin and Plumacre (real property) having a fair market value of $444,000 and a basis of $407,000, to Prune. How much gain does Prune recognize as a result of this transaction? O $111,000 O $0 O $74,000 $37.000 Dried Fruit Corp. has had a valid S Corp election in effect at all times since its incorporation. The Dried Fruit Corp stock is owned one-third by Raisin and two-thirds by Prune. All shareholders are US resident citizen individuals. A the beginning of the current year, Raisin's basis in his shares was $30,000 and Prune's basis in her shares was $10,000. During the current year, Dried Fruit Corp. earned $180,000 of net income from operations. Raisin's shar was $60,000; Prune's share was $120,000. On July 1st, Dried Fruit Corp. distributed $80,000 to Raisin and $160,000 to Prune. How much gain does Raisin recognize as a result of this transaction? $0 $10,000 $20.000 $30,000