On January $1$ of the current year, Rhondell Corporation has accumulated E & P of $$60,000.$ Current E & P for the year is $$180,000,$ earned

evenly throughout the year. Elizabeth and Jonathan are sole equal shareholders of Rhondell from January $1$ to April $30.$ On May $1,$ Elizabeth

ells all of her stock to Marshall. Rhondell makes two distributions to shareholders during the year: a total of $$96,000($ $$48,000$ to Elizabeth

and $$48,000$ to Jonathan$)$ on April $30$ and a total of $$168,000($ $$84,000$ to Jonathan and $$84,000$ Marshall$)$ on December $31.$

Jetermine the allocation of the distributions by completing the table below. Assume that the shareholders have sufficient basis in their

tock for any amount that is treated as return of capital.

f an amount is zero, enter $"0".$ Round final answers to the nearest dollar.