Stone Corp. purchased 100% of the stock of Pearl Corp. in 1984 for $300,000. Early this year, Pearl was liquidated. Stone Corp. received all of Pearls assets, which had a basis to Pearl Corp. of $420,000 and a FMV of $440,000. Assume the requirements of 332 were satisfied. Will Stone Corp. recognize any gain as a result of the liquidation?a. yes. b. no.