The following information applies to the questions displayed below.] This year, Sooner Company reports current E&P of negative $398,000. Its accumulated E&P at the beginning of the year was $386,000. Sooner distributed $772,000 to its sole shareholder, Boomer Wells, on June 30 of this year. Boomers tax basis in his Sooner stock is $91,500. (Leave no answer blank. Enter zero if applicable. Negative amounts should be indicated by a minus sign.) a. How much of the $772,000 distribution is treated as a dividend to Boomer? b. What is Boomers tax basis in his Sooner stock after the distribution? c. What is Sooners balance in accumulated E&P on the first day of next year?