The one hundred shares of outstanding common stock of Durkiem Corporation are owned by trier and rhien who are not related to each other. Trier owns $80$ shared & Ehein owns $20$ shares. The shareholders acquired their stock in $2023$ abd each shareholder has a basis in their stock of $$200$ per share. During the tax year $2023,$ Trier sold $50$ of her shared back to Durkeim corporation for $$20,000.$ Assuming that Durkeim corporation has substantial earnings & profits, how will trier be taxed on the redemption of her stock?

$-$dividend income of $$20,000$

$-$long term capital gain of $$10,000$

$-$long term capital gain of $$20,000$

$-$dividend income of $$10,000$