(7) Randi is one of four shareholder of DEF Corporation. DEF has a reimbursement policy in place whereby it reimburses for expenses incurred on behalf of the corporation. The Board of Directors of DEF did not authorize the payment of any dividends in 2019. During the taxable year 2019 it reimbursed Randi for $15,000 of travel and entertainment expense, it paid 35,000 to Pace for tuition for Randi's daughter and it paid $4,800 in auto lease payments for a car used 75% by Randi for DEF business. What is the amount of the section 301 distribution to Randi in 2019