Duncan Inc. (a C corporation) has two shareholders: Jane (65%) and Shane (35%). In a current distribution, the corporation distributes $100,000 in total (each shareholder receiving according to the proportionate share of ownership). At the time of the distribution, the corporation's total E&P was $60,000, Jane's basis in the corporate stock was $12,000 and Shane's basis was $37,000. What are the tax consequences of this distribution to Jane