Required Information [The following information applies to the questions displayed below.] This year, Sooner Company reports a deficit in current E&P of ($468,000). Its accumulated E&P at the beginning of the year was $330,000. Sooner distributed $660,000 to its sole shareholder, Boomer, on June 30 of this year. Boomer's tax basis in the Sooner stock before the distribution is $106,000. Note: Leave no answer blank. Enter zero If applicable. Negative amount should be Indicated by a minus sign. a. How much of the $660,000 distribution is treated as a dividend to Boomer? Dividend