19. In each of the independent cases below, indicate the taxable portion and return of capital for each distribution, and accumulated E&P at year end. Current E&P Accumulated E&P Beginning of Year Year-End Cash Distribution Dividend Return Amount of Capital Accum E&P End of Yr $20,000 $60,000 a. $(40,000) 20,000 170,000 b. 40,000 10,000 30,000 c. (40,000) (2,000) 15,000 d. (10,000) (10,000) 35,000 e. 40,000