Sparrow Corporation is a calendar year taxpayer. At the beginning of the current year, Sparrow has accumulated E & P of $96,200. The corporation incurs a deficit in current E & P of $134,680 that accrues ratably throughout the year. On June 30, Sparrow distributes $57,720 to its sole shareholder, Libby. If Libby's stock has a basis of $9,620, how is she taxed on the distribution?

Taxable dividend income in the amount of $fill in the blank 1.

Return of capital in the amount of $fill in the blank 2.

Capital gains in the amount of $fill in the blank 3