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 $30,000. b. Corporate earnings and profits of $30,000; 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 $400,000.