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 $99,000 and Prune's basis in her shares was $33,000. During the current year, Dried Fruit Corp. earned $594,000 of net income from operations. Raisin's share was $198,000; Prune's share was $396,000. On July 1st, Dried Fruit Corp. distributed $264,000 to Raisin and $528,000 to Prune. How much gain does Raisin recognize as a result of this transaction? O $66,000 $99,000 O $0 $33,000