On September 30, Silver Corporation, a calendar year taxpayer, sold a parcel of land (basis of \\( \\$ 400,000 \\) ) for a \\( \\$ 1,000,000 \\) note. The note is payable in five installments, with the first payment due next year. Because Silver did not elect out of the installment method, none of the \\( \\$ 600,000 \\) gain is taxed this year. Silver Corporation had a \\( \\$ 300,000 \\) deficit in accumulated E \\& P at the beginning of the year. Before considering the effect of the land sale, Silver had a deficit in current E \\& P of \\( \\$ 50,000 \\). Javiera, the sole shareholder of Silver, has a basis of \\( \\$ 200,000 \\) in her stock. Javiera holds the Silver Corporation stock as an investment. If Silver distributes \\( \\$ 900,000 \\) to Javiera on December 31 , how much income must she report for tax purposes? If an amount is zero, enter \" 0 \". Javiera reports a \\( \\$ \\) Javiera's stock basis is \\( \\$ \\) taxable dividend and \\( \\mathbf{X} \\) of \\( \\$ \\) X. After the distribution