At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E & P of $168,400. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $252,600 to its sole shareholder, Abby, whose stock basis is $50,520. How is the distribution treated for tax purposes? 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: $