Oscar purchased $200$ shares of value corp. stockin $2021$ for $$2500.$ value corp. had no earnings or profilefor $2021$ or $2022.$ oscar eceived a $$1500$ return of capital i n $2021$ and another return $$1500$ return od capital in $2022.$ for each year the amount was epore to him a a nondividend distribution in box $3$ if form $1099$ div