Given the following information, determine the taxable portion and return of capital in each situation, as well as accumulated E&P on January 1, 2019. 2018 Current E&P January 1, 2018 Accumulated E&P July 1, 2018 Distribution A. $75,000 $20,000 $65,000 B. $75,000 $20,000 $85,000 C. $75,000 ($14,000) $65,000 D. $75,000 $20,000 $105,000 E. $75,000 ($15,000) $85,000