McLin, Inc., is a calendar year S corporation. Its AAA balance is zero. Determine the tax aspects of the following transactions.

If an amount is zero, enter $"0".$ b$)$ McLin holds $$90,000$ of AEP. Tobias, the sole shareholder, has an adjusted basis of $$80,000$ in his stock. McLin pays Tobias a $$90,000$ cash distribution from AEP.

Tobias recognizes $$\_\_\_\_\_\_\_\_\_\_\_\_$ of $\_\_\_\_\_\_\_\_\_\_($Capital gains, recovery of capital, dividend income$)$

with $\_\_\_\_\_\_\_\_\_\_\_\_\_($a$,$ no$,$ same$)$ deduction pass$-$through and has a $$\_\_\_\_\_\_\_\_\_\_\_$stock basis. AEP is $$\_\_\_\_\_\_\_\_\_\_$