Determine the amount of taxable dividend, return of capital, and capital gain in each of the following independent cases.

a. Corporate earnings and profits of $100,000; stockholder basis in stock of $60,000; distribution of $20,000.

b. Corporate earnings and profits of $25,000; stockholder basis in stock of $40,000; distribution of $70,000.

c. Corporate earnings and profits of $300,000; stockholder basis in stock of $450,000; distribution of $350,000.