calendar year C corporation that began conducting business in 1985, had accumulated earnings and profits of $20,000 as of January 1, 2014. On October 1, 2014, Camden distributed $25,000 in cash to Beaufort, Camden's sole shareholder. Camden had a $20,000 deficit in earnings and profits for 2014. Beaufort had an adjusted basis of $8,000 in his stock before the distribution. What is the amount of Beaufort's ordinary dividend income and capital gain as of the date of the distribution?