Ge Seotember 30. Silver Corporation, a calendar year taxpayer, sold a parcel of land (basis of $400,000 ) for a $1,000,000 note. The note is syrable is five in stalliments, with the first payment due next year. Because Silver did not elect out of the installment methiod, none of the Sscovoot gain is tared this year. Silver corporation had a \$300,000 deficit in accumulated E \& P at the beginning of the year. Before considering the effect of the land sale, Stirer +30 a deficit in current E \& P of $50,000. Javiera, the sole shareholder of Silver, has a basis of $200,000 in her stock. Javiera holds the Siliver Corporation stock as an investment. If Silver Gistributes $900,000 to Javiera on December 31 , how much income must she report for tax purposes? Il an amount is zero, enter " 0 ". laviera reports a taxable dividend and of $ x. After the distribution, Javiera's stock basis is $