Ross Corporation has a deficit in accumulated E & P of $300,000 and has current E & P of $225,000. On 12/31/19, Ross distributes $250,000 to its sole shareholder, Stan, who has a basis in his stock of $55,500. Required: Calculate the following at the Corporation level. a. Dividend distribution b. ROC c. Ending Accumulated E&P at 12/31/19