Lola owns 65% of the shares of Kennedy Corporation and has a $60,000 tax basis in the shares that she purchased 3 years ago. During 2020, Kennedy Corporation had $350,000 of current year earnings and prots and $100,000 of accumulated earnings and prots. Kennedy Corporation made a total distribution of $620,000 to its shareholders in 2020. How much of Lola's distribution from Kennedy Corporation is treated as a dividend, return of capital and/or capital gain? - Return of Capital