The books and records of F$,$ a calendar year S corporation since $1987,$ reflect the following information for the current year: Accumulated Adjustments Account on January $1$ of $$30,000$; Accumulated Earnings and Profits on January $1$ of $$75,000$; and Ordinary income for the current year of $$102,000.$ F has only one shareholder, T$,$ whose basis in F$\text{'}$s stock was $$50,000$ on January $1.$ During the current year, F distributed $$160,000$ to T$.$ What is the amount of the distribution that should be treated as a taxable dividend to T$?$

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