Domingo and Juan,brothers,each Own 300 Shares in White Corporation (E

Domingo and Juan,brothers,each own 300 shares in White Corporation (E & P of $700,000) .Heron Partnership owns the remaining 400 shares of stock in White Corporation,and Juan has a 25% interest in Heron Partnership.White Corporation redeems 200 shares of Juan's stock for $120,000.Juan paid $150 a share for the stock five years ago.With respect to the redemption:

A) Juan has a long-term capital gain of $90,000.
B) Juan has a long-term capital gain of $120,000.
C) Juan has dividend income of $90,000.
D) Juan has dividend income of $120,000.
E) None of the above.