In 2020, Aca Corp. adopted a plan of complete liquidation. Under this plan of complete liquidation, distributions to shareholders in 2020 included marketable securities purchased in 2010, with a basis of $100,000 and a fair market value (FMV) of $120,000 at the date of distribution. On June 30, 2020, the date this plan of complete liquidation was adopted, Aca had 100 equal shareholders, and the FMV of all of Aca’s outstanding stock was $12 million. In Aca’s 2020 return, what amount should be reported as long-term capital gain?