$18.$ In $2021,$ TP surrendered all $2,000$ shares she owned in Newco, Inc. for $$33,000$ in complete redemption of her stock interest, leaving her cousin as the sole surviving stockholder. She remained as a director in the corporation. Her basis in her stock was $$16,000.$ The corporation had accumulated E&P at the beginning of the year of $$25,000,$ and a NOL for the year of $$7,000.$ What amount of income did TP recognize from her stock redemption?

a$.$ $$33,000$ dividend

b$.$ $$25,000$ dividend

c$.$ $$18,000$ capital gain

d$.$ $$17,000$ capital gain