Bluejack Corp. reports current E\&P of $100,000 and accumulated E\&P of $0. On October 1 , Bluejack distributed $300,000 to its sole shareholder, Ana. Her basis in the Bluejack stock is $100,000. What are the tax consequences of the distribution? $100,000 dividend, $100,000 return of capital, and $100,000 capital gain $100,000 dividend and $200,000 return of capital $0 dividend, $100,000 return of capital, and $200,000 capital gain $300,000 dividend