At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E & P of $128,150. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $192,225 to its sole shareholder, Abby, whose stock basis is $38,445. If an amount is zero, enter "0".

As a result the distribution Abby has dividend income of $?????? and a taxable capital gain of $?????? . Abby's stock basis is $???? after the distribution.