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Jayhawk Company reports current E&P of $340,000 and a deficit inaccumulated E&P of ($322,500). Jayhawk distributed $405,000 to its sole shareholder, Christine Rock, on the last day of the year. Christine's tax basis in her Jayhawk stock is $57,000.(Leave no answer blank. Enter zero if applicable.Negative amount should be indicated by a minus sign.)

a.How much of the $405,000 distribution is treated as a dividend to Christine?