Problem 19-34 (Algorithmic) (LO. 1, 4) At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E&P of $215,000. Blue's current E&P is $129,000, and at the end of the year, it distributes $430,000 ($215,000 each) to its equal shareholders, Pooja and Jon. Pooja's stock basi is $30,100; Jon's stock basis is $120,400. How is the distribution treated for tax purposes? If an amount is zero, enter "0". Pooja has the following: Dividend income: S Capital gain: S o 0 Stock basis after distribution: Jon has the following: Dividend income: Capital gain: S Stock basis after distribution: S