2. At the beginning of the year, Penguin Corporation (a calendar year taxpayer) has a deficit in accumulated E&P of ($55,000). Penguin's current E&P is $36,000 earned evenly throughout the year. At the end of the year, Penguin distributes $40,000 in cash to Holly, its sole shareholder. Holly's basis in the stock of Penguin Corporation is $2,000. What is Holly's Dividend Income, if any? What is Holly's Return of Capital, if any? What is Holly's Capital gain, if any