Jackson, an individual, is a shareholder in cadduceus corp., a c corporation with $40,000 in accumulated earnings and profits. for $200,000 cadduceus corp. redeems some of its stock from jackson as part of a qualifying partial liquidation. jackson's adjusted basis in the stock redeemed at the time of redemption was $50,000. for tax purposes, how will jackson report the effects of this redemption of stock? a. as a $10,000 capital loss. b. as a $40,000 dividend and $110,000 capital gain. c. as a $150,000 capital gain. d. as a $40,000 dividend only.