Dried Fruit Corp. has had a valid S Corp election in effect at all times since its incorporation. The Dried Fruit Corp, stock is owned one-third by Raisin and two-thirds by Prune. All shareholders are US resident citizen individuals. At the beginning of the current year, Raisin's basis in his shares was $93,000 and Prune's basis in her shares was $31.000. During the current year, Dried Fruit Corp. earned $558,000 of net income from operations. Raisin's share was $186,000; Prune's share was $372,000. On July 1st, Dried Fruit Corp. distributed $248,000 to Raisin and $496,000 to Prune. How much gain does Prune recognize as a result of this transaction? $0 $31,000 $93,000 $62,000