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

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

The tax$-$free retum of capital

Her new adjusted basis for her savings account

c$.$ Distribution of eamings potentially subject to tax

d$.$ The excludable portion of the eamings

e$.$ The taxable portion of her eamings