eBook Problem 19-32 (Algorithmic) (LO. 1, 4) At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E & P of $210,000. Blue's current E&P is $126,000, and at the end of the year, it distributes $420,000 ($210,000 each) to its equal shareholders, Pooja and Jon. Pooja's stock basis is $29,400; Jon's stock basis is $117,600, How is the distribution treated for tax purposes? If an amount is zero, enter "0". Pooja has the following: Dividend income: $ Capital gain: $ Stock basis after distribution: $ Jon has the following: Dividend income: Capital gain: $ Stock basis after distribution: