Austin Company reports positive current E&P of $290,000 and negative accumulated E&P of $480,000. Austin distributed $358,000 to its sole shareholder, Betsy Bevo, on December 31, 20X3. Betsy' tax basis in her stock is $179,000. How much of the $358,000 distribution is treated as a dividend to Betsy and what is her tax basis in Austin stock after the distribution