Lone Star Company is a calendar$-$year corporation, and this year Lone Star reported $$144,000$ in current E&P that accrued evenly throughout the year. At the beginning of the year, Lone Star's accumulated E&P was $$17,280.$ Lone Star declared $$43,200$ in cash distributions on each of the following dates: April $1,$ July $1,$ October $1,$ and December $31.$

Note: Leave no answer blank. Enter zero if applicable. Negative amount should be indicated by a minus sign.

a$.$ How much of the $$172,800$ in total distributions will be treated as dividends?

b$.$ Suppose that Matt owned all Lone Star's shares at the beginning of the year and sold half of the shares to Chris on June $1$stJune $1$st for $$57,600.$ How much dividend income will Matt recognize this year?

c$.$ If Matt's basis in the Lone Star shares was $$10,080$ at the beginning of the year, how much capital gain will he recognize on the sale and distributions from Lone Star?