Jayhawk Company reports current E&P of $310,000 and a deficit in accumulated E&P at the beginning of the year of ($282,500). Jayhawk distributed $505,000 to its sole shareholder, Christine Rock, on the last day of the year. Christine's tax basis in her Jayhawk stock before the distribution is $128,750. (Leave no answer blank. Enter zero if applicable. Negative amount should be indicated by a minus sign.)