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This year, Sooner Company reports a deficit in current E&P of $($$$376,000).$ Its accumulated E&P at the beginning of the year was $$226,000.$ Sooner distributed $$452,000$ to its sole shareholder, Boomer, on June $30$ of this year. Boomer's tax basis in the Sooner stock before the distribution is $$113,000.$

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

a$.$ How much of the $$452,000$ distribution is treated as a dividend to Boomer?

Dividend