Diego owns 70% of Endothon Corporation's stock, while Maria owns the remaining 30%. Diego and Maria have a tax basis in Endothon's stock of $32,000 and $12,000, respectively. Endothon has current earnings and profits E&P) of $25,000 and no accumulated E&P. At year-end, Endothon makes a $75,000 distribution: $56,250 to Diego and $18,750 to Maria. Vihat amount of Maria's distribution is treated as a nontaxable return of capital? $12,000, respectively. Endothon has current earnings and profits (E&P) of $25.000 and no accumulated E&P. At year-end, Endothon makes a $75.000 distribution: $56,250 to Diego and $18,750 to Maria. What amount of Maria's distribution is treated as a nontaxable return of capital?

O $3,000

O $7,500

O $12,000

O $18,750