Problem 19-32 (Algorithmic) (LO. 1, 4) At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated EP of $330,000. Blue's current E & Pis $198,000, and at the end of the year, it distributes $660,000 ($330,000 each) to its equal shareholders, Pooja and Jon, Pooja's stock basis is $46,200; Jon's stock basis is $184,800. How is the distribution treated for tax purposes? If an amount is zero, enter "0". Pooja has the following: Dividend income: Capital gains Stock basis after distribution: Jon has the following: Dividend income: Capital gain: Stock basis after distribution: $