theyre all similiar so i dont understand the difference

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 $30,000 and Prune's basis in her shares was $10,000. During the current year, Dried Fruit Corp. earned $180,000 of net income from operations. Raisin's share was $60,000; Prune's share was $120,000. On July 1st, Dried Fruit Corp. distributed $80,000 to Raisin and $160,000 to Prune. How much gain does Raisin recognize as a result of this transaction? $0 $10,000 $20,000 O $30,000 PES 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 $18,000 and Prune's basis in her shares was $6,000. During the current year, Dried Fruit Corp. earned $108,000 of net income from operations. Raisin's share was $36,000; Prune's share was $72,000. On July 1st, Dried Fruit Corp. distributed $48,000 to Raisin and $96,000 to Prune. How much gain does Prune recognize as a result of this transaction? O $6,000 $18,000 O $0 O $12,000 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 $48,000 and Prune's basis in her shares was $16,000. During the current year, Dried Fruit Corp. earned $288,000 of net income from operations. Raisin's share was $96,000; Prune's share was $192,000. On December 31st, Dried Fruit Corp. distributed Grapeacre (real property) having a fair market value of $96,000, and a basis of $64,000 to Raisin and Plumacre (real property) having a fair market value of $192,000 and a basis of $176,000, to Prune. How much gain does Raisin recognize as a result of this transaction? O $0 O $32,000 O $48,000 $16,000