Gumbo Inc. reports current E\&P of $90,000 and accumulated E\&P of [negative] ($20,000). On January 1, Gumbo distributed $80,000 to shareholder Idris. Then, on October 1, Gumbo distributed $40,000 to shareholder Gaston. How much dividend income does Gaston recognize from the distribution? $30,000 $0 $10,000 $40,000