.The Wood Corp reports current year E&P of $100,000. They have Accumulated E&P of $100,000. They distributed $350,000 to the sole shareholder Robert. Robert's tax basis in his Wood Corp stock was $10,000 prior to the distribution.

a.Robert will report___________as a dividend.

b. Robert will report__________as capital gain

c. Robert will have a basis of________in his stock after the distribution

d.Wood corp will have an accumulated E&P of ________at the start of next year.