In 2022, Emily receives a distribution of $267,600 from her wholly owned calendar year corporation. As of January 1, 2022, the corporation has accumulated E & P of $26,760 and for 2022 has current E & P of $133,800. Emily's basis in her stock is $66,900. Answer the following to indicate the character of the distribution to Emily.

Emily will recognize the $267,600 distribution as follows:

Dividend income: $

Return of capital: $

Capital gain: $