Required information

$[$The following information applies to the questions displayed below.$]$

Lone Star Company is a calendar$-$year corporation, and this year Lone Star reported $$148,000$ in current E&P that accrued evenly throughout the year. At the beginning of the year, Lone Star's accumulated E&P was $$17,760.$ Lone Star declared $$44,400$ in cash distributions on each of the following dates: April $1,$ July $1,$ October $1,$ and December $31.$

Note: Leave no answer blank. Enter zero if applicable. Negative amount should be indicated by a minus sign.

c$.$ If Matt's basis in the Lone Star shares was $$10,360$ at the beginning of the year, how much capital gain will he recognize on the sale and distributions from Lone Star?

Capital gain recognized on the sale and distribution