At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E \& P of $295,000. Blue's current E \& P is $177,000, and at the end of the year, it distributes $590,000 ( $295,000 each) to its equal shareholders, Pooja and Jon. Pooja's stock basis is $41,300; Jon's stock basis is $165,200. How is the distribution treated for tax purposes? If an amount is zero, enter " 0 ". Pooja has the following: Dividend income: $ Capital gain: \$ Stock basis after distribution: $ X Jon has the following: Dividend income: $ Capital gain: \$ Stock basis after distribution: $