At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E \& P of $63,750. The corporation generates no additional E \& P during the year. On December 31 , the corporation distributes $95,625 to its sole shareholder, Abby, whose stock basis is $19,125. How is the distribution treated for tax purposes? If an amount is zero, enter "O". As a result the distribution Abby has the following: - Dividend income: $ - Return of capital: $X - Capital gain: \$ - Stock basis after the distribution: $