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 $165,000 at the time of the distribution. AAA E&P Distribution Tax Free ROC Capital Gain Dividend End Basis End AAA 50,000 -0- 150,000 250,000 50,000 200,000 50,000 300,000 280,000 250,000 300,000 450,000 450,000 100,000 200,000 650,000 250,000 600,000 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 $165,000 at the time of the distribution. AAA E&P Distribution Tax Free ROC Capital Gain Dividend End Basis End AAA 50,000 -0- 150,000 250,000 50,000 200,000 50,000 300,000 280,000 250,000 300,000 450,000 450,000 100,000 200,000 650,000 250,000 600,000