At the beginning of the current year, Inga Corporation (a calendar year taxpayer) has accumulated E & P of $30,000. During the year, Inga incurs a $12,000 loss from operations that accrues ratably. On April 1, Inga distributes $20,000 in cash to Galina, its sole shareholder. How is Galina taxed on the distribution?

If an amount is zero, enter "0".

Of the 20,000 distribution, $___ is taxed as a dividend and $___ represents a return on capital.