Bristlebird corporation (e& p of $700,000) has 3,000 shares of common stock outstanding. juan owns 1,500 shares and his wife, roberta, owns 1,500 shares. juan and roberta each have a basis of $90,000 in their bristlebird stock. in the current year, bristlebird corp. redeems 1,000 shares from juan for $250,000. with respect to the distribution in redemption of the bristlebird stock:

a. juan has dividend income of $250,000

b. juan has dividend income of $190,000

c. juan has a capital gain of $250,000

d. juan has a capital gain of $190,000

e. none of the above