I have a small C Corp this is dissolving with 2 partners.  The partners have had their stock since 1998.  Based on my research the stipulations are being met for the 50% exclusion which would result in the remaining gain being taxed at 28%.  The Sched D worksheet even shows it qualifying for 28%.   When I go to the tax computation worksheet it doesn't show any gain being taxed at 28% but all income being subject to normal income tax rates.  What am I missing?