Grey Inc is organized as a C Corp. Accumulated E & P is ($50,000) and current E & P is ($10,000). Shane Grey, the sole shareholder takes as a distribution, inventory with a FMV of $25,000 and a corporate basis of $20,000. Shane's basis in his stock is $16,000. At the individual level Shane Grey would report: Dividend (Blank 1) Return of capital (Blank 2) Capital gain (Blank 3)