Lauren owns 3000 shares of Fenmore stock constituting 30% of its single class of stock. Lauren had acquired 1500 shares 5 years ago for $20,000, 1000 shares 3 years ago for $10,000, and 500 shares 1 year ago for $30,000. Fenmore completely liquidated and Lauren received land held by Fenmore as an investment worth $100,000 wiath a base to Fenmore of $20,000. Fenmores earnings and profits before liquidation were $90,000. What is Laurens gain or loss? a. $100,000 dividend b. $90,000 dividend, $10,000 return of capital c. $80,000 capital gain d. $40,000 capital gain