Maria took a $$1,500$ distribution from her educational savings account and used $$1,200$ to pay for qualified erlucation experses. Before

$$4,000,$ of which $$1,000$ was eamings. Calculate the following:

a$.$ The tax$-$free retum of capital

b$.$ Her new adjusted basis for her savings account

c$.$ Distribution of eamings potentially subject to tax

The exdudable portion of the eamings

e$.$ The taxable portion of her eamings