only need the answer, don't need the step. Please answer ASAP!

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den 6 55 In which of the following transactions is an individual shareholder most likely to report a dividend (Assume ample E&P is available.): O Sale of 50 percent of the stock in one corporation in which the shareholder is a 100 percent owner to another corporation in which he owns 100 percent of the stock. O Sale of the shareholder's stock to an unrelated shareholder O Liquidating distribution 0 Complete redemption of the shareholder's stock in a corporation