$1.$ Trapper Corporation is owned $60\%(60$ shares$)$ by John, $20\%(20$ shares$)$ by Janell and $20\%(20$ shares$)$ by George.$$ Trapper has CEP of $$350,000.$ John$$s stock basis is $$70,000,$ Janell$$s stock basis is $$40,000$ and George$$s stock basis is $$50,000.$Evaluate each independent and separate scenario. $(8$ Points$)$

a$.$ What is the tax result to George and Trapper if in a non liquidating distribution, Trapper distributes property with value of $$300,000$ and basis of $$205,000.$ George is not related to either John or Janell.

b$.$ What is the tax result to Janell if Trapper Corp redeems $10$ shares for $$100,000?$ Geroge is Janell$$s Uncle.

c$.$ What is the tax result to John if Trapper redeems $45$ shares for $$250,000?$ George is John$$s son.