Bob, an individual, is the sole shareholder of Corporation X and has basis of $1,500 in the stock of Corporation X. Corporation X has accumulated E & P of $1,000 and no current E & P for the year. Corporation X distributes $1,700 to Bob.

Calculate the following:

A) Dividend income to Bob. If none, please indicate.

B) Return of capital to Bob. If none, please indicate.

C) Capital gain to Bob. If none, please indicate.