Hazel is the sole shareholder of Maple Corp. In 2015 Maple operated as a C corporation and reported $16,800 of taxable income (and earnings and profits). In 2015, Maple elected S corporation status. During 2016 Maple reported $13,800 of ordinary business income and no separately stated items. It also distributed $26,800 to Hazel. What is the amount and character of income Hazel must recognize on the distribution? What is Hazel's stock basis at the end of 2016 (after accounting for the distribution) if her basis at the beginning of the year was $6,800?