Matthew and John are owners of Fisher Corporation. Matthew owns one-third (100 shares) of the corporation's stock. His basis in the stock is $18,000. John owns two-thirds (200 shares) of the corporation's stock. His basis in the stock is $25,000. On June 10 of the current year, Fisher Corporation distributes $30,000 to Matthew and $50,000 to John. Determine the tax consequences of the cash distributions to Matthew and John if current E&P is $33,000 and accumulated E&P is $30,000. Please be sure to calculate the following for Matthew and John: Distribution Dividend Income Remaining Distribution Return of Capital Capital gain (loss) Remaining stock basis