X corporation owns 80% of C Corp stock and Sylvie owns 20% of C Corporation Stock. X corp has a basis in its stock of 200,000 while sylvie basis is 100,000 in her stock. C CORP adopts a plan of complete liquidation and distributes property with a basis of 400,000 and FMV of 800,000 to X Corporation. C corporation then distributes property with a basis of 50,000 and FMV of 200,000 to Sylvie.

A. X Corp 200,000 & Sylvie 100,000

B. X Corp 400,000 & Sylvie 50,000

C. X Corp 800,000 & Sylvie 200,000

D. X Corp 400,000 & Sylvie 200,000