At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E&P of $52,250. The corporation generates no additional E &P during the year. On December 31 , the corporation distributes $78,375 to its sole shareholder, Abby, whose stock basis is $15,675. 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: $