Roma Corporation has Accumulated E&P of $$50,000$ on January $1,2020.$ In $2020,$ Roma has Current E&P of $$10,000($before any distribution$).$ On December $31,2020,$ the corporation distributes $$150,000$ to its sole shareholder, Giovanni $($an individual$)$ who purchased the Roma stock for $$1,000.$ After the distribution, how much are Giovanni's capital gains?