Which of the following statements is false regarding PARTIAL LIQUIDATIONS? A non-corporate shareholder would report capital gain as a result of the property distribution. O The difference between a stock redemption and a partial liquidation is that a stock redemption is pursuant to a written plan and the intent of a redemption is to shrink the overall size of a corporation. OA corporate shareholder would report dividend income as a result of the property distribution. O The distributing corporation may have to report gains but not losses from the distributions