How do I calculate a, b & c for the capital gain

At the beginning of the current (non-leap) year, Jacques owns all of Seaside and Stuff Corporation's outstanding stock. His basis in the stock is $84,000. On July 1, he sells all his stock to Rich for $125,000. During the year, Seaside and Stuff, a calendar yea taxpayer, makes two cash distributions: $68,000 on March 1 to Jacques and $100,000 on September 1 to Rich. Consider the following independent situations: (Click the icon to view the independent situations.) Read the requirement Begin by completing the table for the distributions. (Complete all answer boxes. For zero amounts, make sure to enter "0" in the appropriate cell. Use a 365-day year for computations. Do not round intermediary calculations. Only round the amount you input the cell to the nearest dollar.) Distribution Current Accumulated Dividend Return Situation Individual Date amount E and P E and P income of capital a. Jacques Mar 1 $ 68,000 $ 14,167 $ 25,000 $ 39,167 $ 28,833 Rich Sep 1 100,000 20,833 0 20,833 79,167 $ 168,000 $ 35,000 $ 25,000 $ 60,000 $ 108,000 Total b. Jacques Mar 1 $ 68,000 0 $ 39,667 $ 58,333 39,667 $ 58,333 28,333 41,667 Rich Sep 1 100,000 $ 168,000 $ 98,000 $ Total 70,000 98,000 $ c. Jacques Mar 1 $ 68,000 0 $ 68,000 $ 68,000 $ 0 Rich 100,000 27,370 27,370 72,630 Sep 1 $ 168,000 $ 0 $ 95,370 $ 95,370 $ 72,630 Total What are the amount and character of Jacques' gain on his sale of stock to Rich? What are the amount and character of Jacques' gain on his sale of stock to Rich? Situation Total gain 45833 a. Character Capital gain Capital gain Capital gain b. 83333 c. 52370 At the beginning of the current (non-leap) year, Jacques owns all of Seaside and Stuff Corporation's outstanding stock. His basis in the stock is $84,000. On July 1, he sells all his stock to Rich for $125,000. During the year, Seaside and Stuff, a calendar yea taxpayer, makes two cash distributions: $68,000 on March 1 to Jacques and $100,000 on September 1 to Rich. Consider the following independent situations: (Click the icon to view the independent situations.) Read the requirement Begin by completing the table for the distributions. (Complete all answer boxes. For zero amounts, make sure to enter "0" in the appropriate cell. Use a 365-day year for computations. Do not round intermediary calculations. Only round the amount you input the cell to the nearest dollar.) Distribution Current Accumulated Dividend Return Situation Individual Date amount E and P E and P income of capital a. Jacques Mar 1 $ 68,000 $ 14,167 $ 25,000 $ 39,167 $ 28,833 Rich Sep 1 100,000 20,833 0 20,833 79,167 $ 168,000 $ 35,000 $ 25,000 $ 60,000 $ 108,000 Total b. Jacques Mar 1 $ 68,000 0 $ 39,667 $ 58,333 39,667 $ 58,333 28,333 41,667 Rich Sep 1 100,000 $ 168,000 $ 98,000 $ Total 70,000 98,000 $ c. Jacques Mar 1 $ 68,000 0 $ 68,000 $ 68,000 $ 0 Rich 100,000 27,370 27,370 72,630 Sep 1 $ 168,000 $ 0 $ 95,370 $ 95,370 $ 72,630 Total What are the amount and character of Jacques' gain on his sale of stock to Rich? What are the amount and character of Jacques' gain on his sale of stock to Rich? Situation Total gain 45833 a. Character Capital gain Capital gain Capital gain b. 83333 c. 52370