II. (1) XYZ Corporation is a calendar-year corporation. A's adjusted basis in his XYZ stock is S1,900 as of 1/1/12. During the year 2012, it makes the following cash distributions to A, its sole shareholder: April 30 October 31 $12,000 $ 8,000 What is the amount and source of each distribution taxable as a dividend to A under each of the following assumptions: (a) Accumulated Earnings and Profits as of 1/1/12 of S-0-. Current Earnings and Profits for 2012 of $14,000 all of which is attributable to the period May 1 though December 3 (b) Accumulated Earnings and Profits as of 1/1/12 of S10,000. Current Earnings and Profits for 2012 of S5,000. (c) Accumulated Earnings and Profits as of 1/1/12 of negative S15,000. Current Earnings and Profits for 2012 of $16,000. (d) Accumulated Earnings and Profits as of 1/1/12 of $20,000. Current Earnings and Profits of negative $15,000