Can you answer this question?

A owns all of the stocks of X. The stock's basis is $100. X has a total of current and accumulated earnings and profits of $50. X distributes $200 cash to A "with respect to his stock" (i.e., a dividend under state law). What is the $200 for A, for tax purpose? What is A's stock basis after the distribution? A owns all of the stocks of X. The stock's basis is $100. X has a total of current and accumulated earnings and profits of $50. X distributes $200 cash to A "with respect to his stock" (i.e., a dividend under state law). What is the $200 for A, for tax purpose? What is A's stock basis after the distribution