Leineia owns 1,000 shares of Serous Corporation common stock. She paid $26 per share several years ago.

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Leineia owns 1,000 shares of Serous Corporation common stock. She paid $26 per share several years ago. On December 31 of the current year, Serous distributes a $5 per share cash dividend. It reports that $3 per share is taxable and $2 is a nontaxable dividend.

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