At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E & P of $105,150. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $157,725 to its sole shareholder, Abby, whose stock basis is $31,545. 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: $fill in the blank 1 Return of capital: $fill in the blank 2 Capital gain: $fill in the blank 3 Stock basis after the distribution: fill