Which of the following statements best describes the recognition of loss on property transferred to shareholders in complete liquidation of a corporation? The liquidated corporation always recognizes loss on the distribution of property in complete liquidation of the corporation. The liquidated corporation never recognizes loss on the distribution of property in complete liquidation of the corporation. The liquidated corporation recognizes loss on the distribution of property in complete liquidation of the corporation if the property is distributed to individuals who are not related parties to the corporation. The liquidated corporation recognizes loss on the distribution of property in complete liquidation of the corporation only if the property is distributed to individuals who are related parties to the corporation