On January $1$ of the current year, Rhondell Corporation has accumulated E & P of $$100,000.$ Current E & P for the year is $$300,000,$ earned evenly throughout the year. Elizabeth and Jonathan are sole equal shareholders of Rhondell from January $1$ to April $30.$ On May $1,$ Elizabeth sells all of her stock to Marshall. Rhondell makes two distributions to shareholders during the year: a total of $$160,000($$$80,000$ to Elizabeth and $$80,000$ to Jonathan$)$ on April $30$ and a total of $$280,000($$$140,000$ to Jonathan and $$140,000$ Marshall$)$ on December $31.$

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