Bobby is the sole shareholder of Penny Can, Inc. since he purchased all of the stock in Penny Can, Inc. for $55,000 in 2014. On December 31, 2019, Penny Can, Inc. made a cash distribution to Bobby of $150,000. Assume Penny Can, Inc. has current E&P of $27,000 and accumulated E&P of $45,000. In the first blank, indicate how much of the distribution is taxed as dividend income to Bobby. In the second blank, indicate how much of the distribution is nontaxable to Bobby. In the third blank, indicate how much of the distribution is taxed as capital gain to Bobby