Jackson and Jefferson, equal shareholders in Dos Equis Corporation, receive $540 each in distributions on Dec. 31 of the current year. Dos Equis Corporation's current year taxable income is $950 and it has no accumulated EP. Last year, Dos Equis sold an appreciated asset for $1,150 (with a basis of $370). Payment for 12 of the sale of the asset was made this year. How much of Jackson's distribution will be taxed as a dividend? Show all work./