The gross estate of Alan Ladd contains 100 percent of the stock in West Corporation, valued at $200,000, and cash and other property valued at $1,200.000. Estate taxes and allowable funeral and administrative expenses were 5100.000. One-half of the shares in West Corporation were redeemed for $150,000. At the time of the redemption. West Corporation's E&P was $300,000. The result of this redemption is: O $150.000 dividend income No gain $50,000 dividend income $33,333 long-term capital gain