At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E & P of $360,000. Blue's current E & P is $216,000, and at the end of the year, it distributes $720,000 ($360,000 each) to its equal shareholders, Pooja and Jon. Pooja's stock basis is $50,400; Jon's stock basis is $201,600. How is the distribution treated for tax purposes? If an amount is zero, enter "0". Pooja has the following: Dividend income: $ 0 Capital gain: $ 0X Stock basis after distribution: $ 0 Jon has the following: Dividend income: $ 0X Capital gain: $ 0 Stock basis after distribution: $ 0X