5. Orange Corp. has current e&p of $15,000 in 2022 and accumulated e&p of $2,000 at the beginning of 2022. It made cash distributions of $8,000 on April 1, 2022 and $12,000 on September 1, 2022 to its one shareholder, Tom, whose basis in Orange Corp was $10,000. How much of the April 1, 2022 is a dividend and how much of the April 1 distribution is from current e&p? How much of the September 1 distribution is a dividend? If all or part of the September 1 distribution is not a dividend, what is it? (20 points)