X-Co. adopts a plan of complete liquidation and makes the following pro rata distributions to its shareholders (assume all are individuals): (A) Cash: $70,000; (B) Inventory: FMV $20,000 Basis $20,000 Mortgage $10,000; (C) Inventory: FMV $30,000 Basis $15,000 Mortgage $40,000; (D) Capital Asset: FMV $500 Basis $2,800; (Assume that X Co. acquired the property distributed to D in a Sec. 351 transfer 6 months before adopting the plan of liquidation when the FMV of the property was $800 and X Co.s basis was $2,800). (E) Capital Asset: FMV $10,000 Basis $4,000. Each shareholder had a $1,000 basis in the X Co. stock. A is ? B is ? C is? D is? E is?