Jane receives a nonliquidating distribution of land with a fair market value of $30,000 and a basis of $18,000 from Strickland Corporation, an S corporation. Jane's basis in the stock is $46,000. What must Jane and Strickland report as income from the property distribution?

   Jane  Strickland

A. $-0-      $-0-
B. $12,000 $-0-
C. $-0-      $12,000
D. $12,000 $12,000


Answer: C

Business

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