For a C Corporation that issued suppose $100 of shares on incorporation, the shareholders contributed cash. The company dissolved and did not have funds to repay shareholders. For an 1120, is the fact shares are now worth $0 reported somewhere on dissolution?

The irs.gov notes to use Schedule D to report Capital Gain and Loss which would be for capital assets. Where would Initial $100 of Shares issued to investors, now worth $0 be listed for 1120?