A distribution of money is made from an S corporation to its sole shareholder. Determine the tax consequences by completing the table below. In each case the shareholder's basis is $265,000 at the time of the distribution. Distribution Tax Free ROC Capital Gain Dividend End Basis End AAA 150,000 E&P AAA 50,000 -0- 250,000 50,000 200,000 50,000 300,000 280,000 250,000 300,000 450,000 50,000 100,000 200,000 650,000 250,000 600,000