A corporation distributes property worth $100,000 to its sole shareholder. The corporation's adjusted basis in the property is $60,000. The shareholder's adjusted basis in the corporation's stock prior to the distribution is $25,000. At the beginning of the year, the corporation has E&P of $5,000. In the current year, $45,000 is added to E&P (before considering the distribution). What amount of dividend income does the shareholder include in gross income from the distribution?