Lone Star Company is a calendar$-$year corporation, and this year Lone Star reported $$100,000$ in current E&P that accrued evenly throughout the year. At the beginning of the year, Lone Star$$s accumulated E&P was $$12,000.$ Lone Star declared $$30,000$ in cash distributions on each of the following dates: April $1,$ July $1,$ October $1,$ and December $31.$

a$)$ How much of the $$120,000$ in total distributions will be treated as dividends?