Small company was liquidated in the current year by parent company, its sole shareholder. parent received the following assets on june 15 pursuant to the liquidation: basis to fair small market value cash $100,00o$100,000 accounts receivable 40,000 40,000 plant assets (net) 70,000 90,000 land (mortgage on land $40,000)90,000 110.000 total $300,00o$340,000 also pursuant to the liquidation, parent assumed the mortgage of $40,000 on the land. parent corporation's basis in small common stock is $205,00o. what are the amount and the character of the gain or loss parent must recognize from the liquidation? $95.000 capital gain. ke $135.000 capital gain. in $340.000 dividend