Question $9$ 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$$s basis in his shares was $$90,000$ and Prune$$s basis in her shares was $$30,000.$ During the current year, Dried Fruit Corp. earned $$540,000$ of net income from operations. Raisin$$s share was $$180,000$; Prune$$s share was $$360,000.$ On December $31$st$,$ Dried Fruit Corp. distributed Grapeacre $($real property$)$ having a fair market value of $$180,000,$ and a basis of $$120,000,$ to Raisin and Plumacre $($real property$)$ having a fair market value of $$360,000$ and a basis of $$330,000,$ to Prune. How much gain does Raisin recognize as a result of this transaction?