Husker Corporation reports current E&P of negative $200,000 in year 1 and accumulated ERP at the beginning of the year of $300,000. Husker shareholder on December 31, year 1. The shareholder's tax basis in her stock in Husker is $50.000. How is the $200,000 dividend $100,000 dividend, $50,000 tax-free return of basis, and $50.000 capital gain and $100,000 tax-free return of basis $100,000 d SO dividend, $50,000 tax -free return of basis, and $150,000 capital gain