It is now $2023.$ Mouse, Inc., a calendar year S corporation, is owned equally by four

shareholders: Mickey, Minney, Topolino, and Topolina. The corporation owns investment

land that was purchased for $345,000$ four years ago. On September $6$ of the current year,

when the land is worth $$510,000,$ it is distributed to Topolino.

Assume that Topolino's basis in his S corporation stock is $$470,000$ immediately before the

distribution. How much capital gain will be attributed to Minney?

Select one:

a$.18,750$

b$.41,250$

c$.165,000$

d$.60,000$