Sunset Corporation, with E \& P of $394,800, makes a cash distribution of $118,440 to a shareholder. The shareholder's basis in the Sunset stock involved is $47,376. a. Determine the tax consequences to the shareholder if the distribution is a nonqualified stock redemption. The shareholder has of $ b. Determine the tax consequences to the shareholder if the distribution is a qualifying stock redemption. The shareholder has of $ c. Determine the tax consequences to the shareholder if the distribution is pursuant to a complete liquidation of Sunset. The shareholder has of $