At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E \& P of $185,000. Blue's current E \& is $111,000, and at the end of the year, it distributes $370,000($185,000 each) to its equal shareholders, Pooja and Jon. Pooja's stock basis 15$25,900; Jon's stock basis is $103,600. How is the distribution treated for tax purposes? If an amount is zero, enter " 0 ". Pooja has the following: Dividend income: $ Capital gain: 5 Stock basis after distribution: 5 Jon has the following: Dividend income: 9 Capital gain: $ Stock basis after distribution