Raven Corporation owns three automobiles that it uses in its business. It no longer needs two of these cars and is considering the possibility of distributing them to its two shareholders as a property dividend. All three automobiles have fair market vaule of $20,000. Automobile A has a basis of $27,000; automobile B has a basis of $20,000; and automobile C has a basis of $12,000. The corporation has asked for you advice. What actions do you recommend?