Amazonia Inc. made a $100,000 distribution this year to its sole shareholder, Ellie. Ellie has a basis in her stock of $10,000. Determine the tax consequences to Ellie in the following situation by answering A., B., & C.

Distribution	CE&P	AE&P	Dividend	ROC	Capital Gain
$100,000	$70,000	$25,000	?	?	?

1. Determine Ellies Dividend, ROC, Capital Gain in the following situation. (in $ amount)
2. Determine Ellies ending stock basis. (In dollar amount)
3. Determine Ellies Accumulated E&P, beginning of next year. (In dollar amount)