Could you please assist on how to calculate the Return of Capital?

At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E & P of $133,900. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $200,850 to its sole shareholder, Abby, whose stock basis is $40,170. How is the distribution treated for tax purposes? If an amount is zero, enter "0" As a result the distribution Abby has the following: Dividend income: 133,900 66,950 X Return of capital: $ Capital gain: $ 26,780 Stock basis after the distribution