please answer both clear

Hawkeye Company reports current E\&P of $300,000 this year and accumulated E\&P at the beginning of the year of $200,000. Hawkeye distributed $425,000 to its sole shareholder, Ray Kinsella, on December 31 of this year. Ray's tax basis in his Hawkeye stock is $75,000. How much of the $425,000 distribution is treated as a dividend to Ray? QUESTION 4 Jayhawk Company reports current E\&P of $340,000 and accumulated E\&P of negative $200,000. Jayhawk distributed $400,000 to its sole shareholder, Christine Rock, on the last day of the year. Christine's tax basis in her Jayhawk stock is $75,000. How much of the $400,000 distribution is treated as a dividend to Christine