At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E & P of $100,000. Blue's current E & Pis $60,000, and at the end of the year, it distributes $200,000 ($100,000 each) to its equal shareholders, Pam and Jon. Pam's stock basis is $14,000; Jon's stock basis is $56,000. How is the distribution treated for tax purposes? If an amount is zero, enter "o". Pam has the following: Dividend income: $ Capital gain: $ Stock basis after distribution: Jon has the following: Dividend income: $ Capital gain: $ Stock basis after distribution: $