Question 4 of 5 4 Points Click to see additional instructions FORco, a foreign corporation, operates a branch sales office in the United States. During its first year of operations, FORco earns effectively connected earnings and profits of $350,000 and its US net equity is $500,000 at the beginning of the year and $750,000 at the end of the year. During year 2, FORco has no effectively connected earning and profits and its US net equity is $700,000 at the end of the year. FORco's dividend equivalent amounts (if any) for year 1 is: FORco's dividend equivalent amounts (if any) for year 2 is