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not sure about this one thanks Inca Company reports a deficit in current E&P of ($115,000) in 203 and accumulated E&P at the beginning of

not sure about this one thanks

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Inca Company reports a deficit in current E\&P of ($115,000) in 203 and accumulated E\&P at the beginning of the year of $230,000. Inca distributed $330,000 to its sole shareholder on January 1,203. How much of the distribution is treated as a dividend in 203 ? Multiple Choice $0 $115,000 $230,000 $330,000

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