At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E \& P of $167,250. The corporation generates no additional E&P during the year. On December 31 , the corporation distributes $250,875 to its sole shareholder, Abby, whose stock basis is $50,175. How is the distribution treated for tax purposes? If an amount is zero, enter " 0 ". As a result of the distribution Abby has the following: - Dividend income: $ - Return of capital: \$ $ - Capital gain: \$ - Stock basis after the distribution: $x