At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E \& P of $365,000. Blue's current E \& P is $219,000, and at the end of the year, it distributes $730,000 ( $365,000 each) to its equal shareholders, Pooja and Jon. Pooja's stock basis is $51,100; Jon's stock basis is $204,400. 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: $ Jon has the following: Dividend income: $ Capital gain: \$ Stock basis after distribution: \&