Rocket, Inc. inadvertently terminated its Selection on December 31, 2020. As of the end of 2020, Rocket had AAA of $80,000. During 2021, Rocket makes a distribution to Jeff, its sole shareholder, of cash of $25,000 and a computer with a FMV of $10,000. Assuming Rocket has $100,000 of E&P as of 12/31/21, how much of the distribution Jeff received for 2021 is treated as a dividend