Robin Corporation, a calendar year taxpayer, has a deficit in current E \& P of $200,000 and a $580,000 positive balance in accumulated E \& P. If Robin determines that a $700,000 distribution to its shareholders is appropriate at some point during the year, what is the maximum amount of the distribution that could potentially be treated as a dividend? a. 50 b. $480,000 c. $380,000 d. 5580,000