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

1. Corporate E&P of $19,900, shareholder stock basis of $20,900, distribution of $10,450.
2. Corporate E&P of $8,300, shareholder stock basis of $7,800, distribution of $7,300.
3. Corporate E&P of $16,400, shareholder stock basis of $8,950, distribution of $20,400.
4. Corporate E&P of $14,900, shareholder stock basis of $11,050, distribution of $28,250.

Taxable dividend Nontaxable distribution Capital gain

a.

b.

c.

d.