Helen is the sole shareholder in Hoffee, Incorporated, a qualified S corporation. Her tax basis in her Hoffee stock is $50,000. TH corporation has the following balances in its earnings & profits accounts: Accumulated earnings & profits from prior years as an S corporation: $22,500 Accumulated earnings and profits from prior years as a regular corporation: $30,500 Contributed capital from shareholder(s) to the S corporation: $178,000 Helen receives a distribution of $50,000 cash from Hoffee Inc. 1. How much dividend income, if any, will she recognize upon receipt of the distribution? 2. How much capital gain, if any, will she recognize ppon receipt of the distribution