At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E & P of $180,000. Blue's current E & P is $108,000, and at the end of the year, it distributes $360,000 ($180,000 each) to its equal shareholders, Pam and Jon. Pam's stock basis is $25,200; Jon's stock basis is $100,800. How is the distribution treated for tax purposes? If an amount is zero, enter "0".

Pam has the following: Dividend income: Capital gain: $ Stock basis after distribution: $ Jon has the following: Dividend income: $ Capital gain: $ Stock basis after distribution: $