At the beginning of the current year, Grey Corporation (a calendar year taxpayer) has accumulated E&P of $10,000. For the current year, Grey's current E&P is $30,000. Nicole and Nil are sole equal shareholders of Grey Corporation. At the end of the year, Grey distributes $60,000 to Nicole and Nil ($30,000 each). Nicole's stock basis is $4,000, and Nil's stock basis is $18,000. How much of Nil's distribution is a capital gain? O $0 O $10,000 $18,000 O $20,000