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, Raisins basis in his shares was $99,000 and Prunes basis in her shares was $33,000. During the current year, Dried Fruit Corp. earned $594,000 of net income from operations. Raisins share was $198,000; Prunes share was $396,000. On July 1st, Dried Fruit Corp. distributed $264,000 to Raisin and $528,000 to Prune. How much gain does Prune recognize as a result of this transaction?

Group of answer choices

$99,000

$66,000

$33,000

$0