The stock in Rhea Corporation is owned by Jennifer (80%) and Lucy (20%%), mother and daughter. In a liquidation of the corporation in the current year, Rhea distributes land that it purchased two years ago for $675,000 to Lucy. The property has a fair market value on the date of distribution of $450,DOD. One year later, Lucy sells the land for $400,000. What loss, If any, will Rhea Corporation recognize with respect to the distribution of land? Ca. $45,000 Ob. $D Oc. $225,DOD Cd. $275,ODD Ce. None of these choices are correct