At the beginning of the year, Myrna Corporation (a calendar year taxpayer) holds E & P of $101,700. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $152,550 to its sole shareholder, Abby, whose stock basis is $30,510. 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: $ ____________

Stock basis after the distribution: $_____________