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 $31.$

Determine the allocation of the distributions by completing the table below. Assume that the shareholders have sufficient basis in their stock for any amount that is treated as return of capital.