1(d) Which one of the following distributions is nontaxable? a. Mutual fund distributions from its net realized long-term capital gains in the amount of $1,000. You have an adjusted basis of $10,000 in the mutual fund. b. Return of capital distribution from a utility company in the amount of $2,000. You have a zero basis in this stock. c. Dividend on insurance policy in the amount of $1,000. As of the date of this dividend your net premiums exceed the total dividends by $3,500. d. Your share of an ordinary dividend received by an S corporation in the amount of $25,000