Aztec Company reports current E&P of $200,000 in 20x3 and a deficit of ($100,000) in accumulated E&P at the beginning of the year. Aztec distributed $300,000 to its sole shareholder on January 1, 20X3. How much of the distribution is treated as a dividend in 20X3? Multiple Choice $300,000 $200,000. $100,000. $0