Maple Corporation, a calendar$-$year corporation, was formed three years ago by its sole shareholder, Jian, who immediately elected S corporation status. On December $31$ of the current year, Maple distributed $$31,500$ cash to Jian.

What are the amount and character of gain Jian must recognize on the distribution in each of the following alternative scenarios?

Note: Leave no answer blank. Enter zero if applicable. If the answer is $"0",$ select "None".

a$.$ At the time of the distribution, Jian's basis in his Maple Corporation stock was $$36,800.$

b$.$ At the time of the distribution, Jian's basis in his Maple Corporation stock was $$8,750.$

c$.$ At the time of the distribution, Jian's basis in his Maple Corporation stock was $$0.$