Heron, Inc. made a distribution of real estate with a FMV of $100,000 to its only shareholder, Jennifer, on Dec. 31. Heron's basis in the property was $60,000. Current year earnings and profits of Heron, Inc. (before the distribution) is $10,000 and it has accumulated $20,000 earnings and profits from prior years. Jennifer's basis in her Heron stock is $5,000. What will be the tax effect to Jennifer?