Determine the amount of (1) taxable dividend, (2) nontaxable distribution, and (3) capital gain, for the distributions made in each of the following cases:

a. Corporate E&P of $20,000, shareholder stock basis of $24,000, distribution of $12,000.

b. a. Corporate E&P of $15,000, shareholder stock basis of $14,000, distribution of $13,000.

c. a. Corporate E&P of $32,000, shareholder stock basis of $10,000, distribution of $34,000.