At the beginning of the year, Fluffy Corporation had accumulated E \\& P of \\( \\$ 210,000 \\). On March 30 , the corporation sold an asset at a loss of \\( \\$ 200,000 \\). For the calendar year, Fluffy incurred a deficit in current \\( E \\& \\) \\& of \\( \\$ 255,000 \\), which includes the \\( \\$ 200,000 \\) loss on the sale of the asset. If Fluffy made a distribution of \\( \\$ 20,000 \\) to its sole shareholder on April 1 and the shareholder had a basis in her stock of \\( \\$ 52,000 \\), how will the shareholder be taxed? \\( \\$ 20,000 \\) Capital Gain \\( \\$ 20,000 \\) Dividend \\( \\$ 52,000 \\) Dividend \\( \\$ 20,000 \\) Return of capital