please help me with requirement A what amount and character income must they recognize as a result of these distributions

Part 1: Distributions. On December 31, 2017, Richer Corporation has accumulated E&P of $24,000. For 2018, Richer reports current E&P of $40,000 (before considering the impact of any dividend distributions). Richer Corporation has had three shareholders for the last five years: Chris, Andy, and Tommy. Andy receives a cash distribution of $20,000 on May 1. Andy's stock basis at the beginning of the year is $60,000. Chris receives his $30,000 distribution on June 1. Chris' stock basis at the beginning of the year is $32,000. Tommy receives a cash distribution of $50,000 on September 1. Tommy's stock basis at the beginning of the year is $14,000.Required: (a) What is the amount and character of income that Andy, Chris, and Tommy, respectively, must recognize as a result of these distributions