Zebra corporation distributed property in proportionate redemption of its stock in partial liquidation. zebra had earnings and profits exceeding the amount of the distribution. the distribution was made to tiger corporation, a 25% shareholder. the distributed property had a $75,000 fair market value and a $40,000 adjusted basis to zebra. tiger had an adjusted basis of $25,000 in the stock redeemed by zebra. what is the tax effect on tiger?