A CPA recently completed an earnings and profits (E&P) study for Mylan Corp., a calendar-year C corporation. The results of the study indicated that Mylan had accumulated E&P of $50,000 as of January 1, Year 2, and current E&P of $450,000 for Year 2. Mylan made a cash distribution to its three shareholders on December 31, Year 2, as shown in the exhibit above. No capital contributions were made by the shareholders during Year 2 For each of the items below, enter the requested amount for each shareholder. Enter all amounts as positive, whole values. If a response is zero, enter a zero (O). Taxpayer Data Mylan Corp. distributed $600,000 to its shareholders on December 31, Year 2. Information on Mylan's shareholders is as follows: Shareholder Berry Cone Drury Ownership percentage 20% 30% 50% Shareholder stock basis at January 1, Year 2 $15,000 28,000 80,000 Berry Cone Drury 123 123 123 1. Dividend income from current E&P 123 123 123 2. Dividend income from accumulated E&P 123 123 123 3. Nontaxable return of capital 123 123 123 4. Capital gain income