When a C corporation was liquidated, its shareholder received $5,000 in money and other property having a $6,000FMV and a basis to the corporation of $2,000. The shareholder's basis in the corporate stock at the time of the liquidation was $13,000. Upon liquidation, the shareholder must recognize: Select one: a. $2,000 capital loss b. $6,000 capital loss c. no gain or loss d. $8,000 capital gain