At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E & P of $280,000. Blue's current E & P is $168,000, and at the end of the year, it distributes $560,000 ($280,000 each) to its equal shareholders, Pam and Jon. Pam's stock basis is $39,200; Jon's stock basis is $156,800. 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: 0 Jon has the following: Dividend income: $ Capital gain: 0 Stock basis after distribution: $