Question 21 2 pts Kemp Enterprises, Inc., distributed a warehouse to Shawn, Inc., in exchange for 150 shares of Shawn's stock in Kemp Enterprises under a plan of partial liquidestion. Prior to the distribution, Shawn owned 200 of the 2,000 outstanding shares in Kemp. The warehouse had a FMV of $150,000 and an adjusted basis to Kemp Enterprises of $75,000. Shawn's stock that was exchanged had an adjusted basis of $50,000 just prior to the redemption. Immediately preceding the redemption, Kemp Enterprises had an earnings and profits balance of $300,000. What are the amount and the character of the gain Shawn should report as a result of this distribution? $75,000 capital gain. $100.000 dividend. $100,000 capital gain. $150.000 dividend