Problem 19-32 (LO. 1, 4) At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E & P of $100,000. Blue's current E & P is $60,000, and at the end of the year, it distributes $200,000 ($100,000 each) to its equal shareholders, Pam and Jon. Pam's stock basis is $11,000; Jon's stock basis is $26,000. How is the distribution treated for tax purposes? If an amount is zero, enter "o". Pam has the following: Dividend income: $ Capital gain: $ Stock basis after distribution: Jon has the following: Dividend income: $ Capital gain: $ Stock basis after distribution: $