At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E & P of $107,450. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $161,175 to its sole shareholder, Emerson, whose stock basis is $32,235.

If an amount is zero, enter "0".

As a result the distribution Emerson has dividend income of $______ and a taxable gain of $________. Emerson's stock basis is $0 after the distribution.