This year, Bobcat Company reports a deficit in current E&P of $($$$300,000)$ that accrued evenly throughout the year. At the beginning of the year, Bobcat's accumulated E&P was $$200,000.$ Bobcat distributed $$200,000$ to its sole shareholder, Melanie, on June $30$ of this year. Melanie's tax basis in the Bobcat stock before the distribution was $$75,000.$

Note: Leave no answer blank. Enter zero if applicable. Negative amount should be indicated by a minus sign.

d$.$ Prepare a draft of Bobcat's form $5452$ for this year. You may assume that the June $30$ distribution was Bobcat's first and only distribution.

Note: Visit the IRS website and download Form $5452.$