Corporate Redemptions and Liquidations $($for reference, see practice question $395$ on page $65$ and related answer and explanation on page $123)$: Boat Corporation transferred fully depreciated equipment to an individual shareholder in a liquidation distribution. The original cost of the equipment was $$20,000,$ and the fair value at the date of the transfer was $$15,000.$ If the shareholder's basis in the corporation's stock was $$6,000,$ then the shareholder reports:

a$.$ $$14,000$ capital gain

b$.$ $$9,000$ capital gain

c$.$ $$15,000$ capital gain

d$.$ $$14,000$ ordinary income