Baker, Inc. made a $75,000 distribution this year to its sole shareholder, Justin. Justin has a basis in her stock of $25,000. Determine the tax consequences to Justin for the following situation. Determine the tax consequences to Justin in the following situation by answering A., B., & C.

Distribution	CE&P	AE&P	Dividend	ROC	Capital Gain
$75,000	$30,000	($10,000)	?	?	?

1. Determine Justins Dividend, ROC, Capital Gain in the following situation. (in $ amount)
2. Determine Justins ending stock basis. (In dollar amount)
3. Determine Justins Accumulated E&P, beginning of next year. (In dollar amount)