austin company reports positive current e&p of $200,000 and negative accumulated E&P of $300,000. Austin distributed $250,000 to its sole shareholder, betsy bevo, on december 31, 20X3. Betsy s tax basis in her stock is $125,000. how much of the $250,000 distribution is treated as a dividend to betsy and what is her tax basis in Austin stock after the distribution?