Giant Corp has accumulated E\&P of $8.000 at the beginning of the current year. During the year (a nonleap year), the corporation incurs a current E\&P deficit of $18,250. The corporation distributes $11,000 on March 20 th to Ezekiel, its sole shareholder, who has a $9.000 basis for his stock ( 78 days into the year would be the day before the distribution). If the exact loss cannot be determined as of the date of distribution. the treatment of the distribution will be A) $11,000 return of capital B) $4,100 dividend and a $6,900 capital gain. C) $8,000 dividend and a $3,000 return of capital. D) $4,100 dividend and a $6,900 tax free return of capital