R Corporation has accumulated E&P of $250,000 and has deficit in current E&P of $300,000. Only July 1, R Corporation distributes $150,000 to its sole shareholder, Marlene, who has a basis in her stock of $30,000. Use this information to answer the following questions:

1. What amount is treated as dividend income?

2. What amount is treated as return of capital?

3. What amount is treated as capital gain?

4. What is Marlene's basis in her stock after the distribution?