Brother's Two Corporation is a calendar year taxpayer. Shelly owns all of its stock. Her basis for the stock is $6,000. On April 1 of the current (non-leap) year Brother's Two distributes $54,000 to Shelly. a. Current earnings and profits (E\&P) of $28,000; accumulated E\&P of $18,000. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Complete all input fields. For zero amounts, enter a 0. Use parentheses or a minus sign for losses and E\&P deficits.) b. Current E\&P of $35,000; accumulated E\&P deficit of $(30,000). (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Complete all input fields. For zero amounts, enter a 0. Use parentheses or a minus sign for losses and E\&P deficits.) b. Current E\&P of $35,000; accumulated E\&P deficit of $(30,000). (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Complete all input fields. For zero amounts, enter a 0. Use parentheses or a minus sign for losses and E\&P deficits.) c. Current E\&P deficit of $(65,000); accumulated E\&P of $50,000. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Complete all input fields. For zero amounts, enter a 0. Use parentheses or a minus sign for losses and E\&P deficits.) d. Current E\&P deficit of $(10,000); accumulated E\&P deficit of $(15,000). (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Complete all input fields. For zero amounts, enter a 0. Use parentheses or a minus sign for losses and E\&P deficits.)