On December 31, 2023, Beta Corporation distributes $56,409 to its sole shareholder, Kaylee. Kaylee's basis in the Beta Corporation stock, prior to the distribution, was $5,983 The applicable amount of corporate E&P at the time of the distribution to Kaylee was $34,127. How much of the $56,409 distribution to Kaylee is treated as a tax-free return of capital to Kaylee