el toro corporation declared a common stock distribution to all shareholders of record on june 30, 20x3. shareholders will receive 1 share of el toro stock for each 2 shares of stock they already own. raoul owns 440 shares of el toro stock with a tax basis of $93 per share. the fair market value of the el toro stock was $133 per share on june 30, 20x3. what are the tax consequences of the stock distribution to raoul?