Andrew and Ashleigh, both cash basis, calendar year individuals, are the sole equal shareholders of Andleigh FC, a C-corporation soccer club and gymnastics concern. On 1/1/2024, Andrew has a basis in his stock of $50,000, and Ashleigh has a basis in her stock of $60,000. Current earnings and profits, accrued ratably throughout the year, are ($40,000) and are known. Accumulated earnings and profits at the beginning of the year is $50,000. Andleigh FC is on the accrual method. If Andleigh FC makes a $150,000 cash distribution ($75,000 each to Andrew and Ashleigh) on 7/31/2024, how much of that distribution will be taxed as a dividend to Andrew?