Flintstone company is owned equally by fred stone and his sister wilma, each of whom hold 2,500 shares in the company. wilma wants to reduce her ownership in the company, and it was decided that the company will redeem 560 of her shares for $26,000 per share on december 31 of this year. wilma’s income tax basis in each share is $8,750. flintstone has current e& p of $10,420,000 and accumulated e& p of $50,690,000.what is the amount and character recognized by wilma as results of the stock redemption, assuming only the "sustainabiity disproportionate with respect to shareholder" test is applied?