The Estate of Jackson Miller has the following assets:

	VALUE
Stock in Corporation A, in which the Estate owns 50% of the stock. The other 50% is owned by the Jackson’s son, who is the sole beneficiary of the Estate.	$3,000,000
Stock in Corporation B, in which the Estate owns 20% of the stock. The other 80% is owned by unrelated individuals.	$1,000,000
Land	$6,000,000
TOTAL ESTATE VALUE	$10,000,000

Assume the Estate has no expenses. The Estate’s tax liability is $1,000,000. The Estate asks Corporation A to redeem $1,000,000 worth of its shares to pay its tax bill.

How much of the $1,000,000 qualifies as a redemption?

Explain your answer.