H owns 50 percent of the stock of Y corporation and has a basis for that stock of $25,000. His wife, W, owns the remaining 50 percent of the stock at a basis of $25,000. H has all his stock redeemed for its fair market value of $200,000. Y corporation has earnings and profits of $250,000. What is H's tax treatment alternatively with and without family attribution being waived?What happens to the basis of H's shares if family attribution is not waived?