"She will receive approximately $100K in excess of her original investment."

It isn't clear if you understand this is a Sale of a corporate asset, or a personal sale. That's the first thing to realize. Separate the person and the corporation.

A corporation is its own entity.

A corporation sold a corporate asset.

She isn't getting anything from the real estate sale. She will get something from the dissolution of the corporation.

First, then, you focus on the corporation. It was not her condo.