Inferno Corporation has accumulated earnings and profits from when it was a C corporation. On June 1, 20x6 Inferno distr

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answerhappygod
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Inferno Corporation has accumulated earnings and profits from when it was a C corporation. On June 1, 20x6 Inferno distr

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Inferno Corporation has accumulated earnings and profits from
when it was a C corporation. On June 1, 20x6 Inferno distributes
land to the company’s only shareholder Raymond. The land has a
$100,000 basis and $500,000 FMV. Based on this information, Raymond
must:
A. Recognize a gain in the amount of $400,000
B. Report dividend income in the amount of $20,000
C. Report dividend income in the amount of $500,000
D. Report dividend income in the amount of $420,000
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