At the beginning of the year, Myma Corporation (a calendar year taxpayer) holds E \& P of $153,450. The corporation generates nio additional E \& P during the year, On December 31, the corporation distributes $230,175 to its sole shareholder, Abby, whose stock basis is $46,035. How does the Federal income tax law treat this distribution? If an amount is zero, enter " 0". As a result the distribution Abby has the following: - Dividend income: - Return of capital: - Capital gain: 1 - Stock basis after the distribution: Derk owns 510 shares of stock in Rose Corporation. The remaining 1,190 shares of Rose are owned as follows: 170 by Derk's daughter Rosalie, 340 by Derk's aunt Penelope, and 680 by a partnership in which Derk has ownership interest of 50%. Determine the number of shares that Derk owns (directly and indirectly) in Rose Corporation. Derk is deemed to own (directly and indirectly) shares in Rose Corporation