On January 1, 2023, Janna has a tax basis of $18,000 in her Mimikaki stock (Mimikaki has been an S corporation since inception). In 2023, Janna was allocated $23,000 of ordinary income from Mimikaki. What are the amount and character of gain she recognizes from end-of-the-year distributions in each of the following alternative scenarios, and what is her stock basis following each distribution? Note: Leave no answer blank. Enter zero if applicable. If the answer is "O", select "None".