Moc Corporation reports on the calendar year and has made the S Corporation election. It distributed $200,000 in cash to its only shareholder, Marmi on December 31, 2020. Marmi has a basis in her stock of $225,000 and Moc Corporation has a AAA balance of $125,000 and a AEP balance of $50,000 before the distribution. Knowing this, explain how the distribution will be taxed (if at all) to Marmi.