On the last day of the taxable year, Yellow Corporation distributes $10,000 to its only shareholder, Red Corporation. On that date, Yellows current and accumulated earnings and profits is $0. Reds tax basis in the shares of Yellow is $500. What is the amount of dividend income, return of capital, and capital gain, respectively, recognized by Red? A. $500; $0; $9,500 B. $0; $0, $10,000, C. $0; $500; $9,500, D. $500; $0; $10,000