12. Robin Corporation, a calendar year taxpayer, has a deficit in current E & P of $200,000 and a $580,000 positive balance in accumulated E & P. If Robin determines that a $700,000 distribution to its shareholders is appropriate at some point during the year, a.)What is the maximum amount of the distribution that could potentially be treated as a dividend and what date would that distribution need to be made? b.) Refer to the facts above, assume that the distribution was made on December 31, what would be the amount of the dividend