Lamonte Adsorbents has two shareholders, each of whom owns an equal share in the corporation. Lamonte has $50,000 in accumulated and current E&P. During the year it distributes $5,000 in cash to one shareholder and property with an adjusted basis of $2,000 and a FMV of $5,000 to its other shareholder. What amount of its distribution constitutes a divided? Please cite the tax code.