oscar purchased $200$ shares of value Corp stock in $2021$ for $$2,500$ value Corp had no earnnings orr profts for $2021$ or $2022$ oscar receivedd a $$1,500$ return of capital in $2021$ and another $$1,500$ return of capital in $2022$ for each year the amount was reported too him as a non$-$dividend distribution in box $3$ af form $1099$ dIv how shouldd oscar report the $2022$ distribution on his retur how should Oscar report the $2022$ distribution on his return?