Softy Corp. is a C corporation that was formed in 2010. At the beginning of 2016, Softy had accumulated earnings and profits of $100,000. The company makes a $5,000 distribution to its 100% shareholder in the first month of each quarter (four distributions throughout the year.) At the end of the year, Softy had $150,000 of gross income and $140,000 of expenses from ordinary business operations. Softy had also received $5,000 in fully tax-exempt interest from state bonds. What part of the second quarter distribution is treated as a distribution of accumulated earnings and profits?