IThe following information applies to the questions displayed below. This year, Sooner Company reports current E&P of negative $368,000. lts accumulated E&P at the beginning of the year was $224,000. Sooner distributed $448,000 to its sole shareholder, Boomer Wells, on June 30 of this year. Boomer's tax basis in his Sooner stock is $90,000. (Leave no answer blank. Enter zero if applicable. Negative amounts should be indicated by a minus sign.)