This year, Sooner Company reports a deficit in current E&P of $($$$318,000).$ Its accumulated E&P at the beginning of the year was $$186,000.$ Sooner distributed $$372,000$ to its sole shareholder, Boomer, on June $30$ of this year. Boomer's tax basis in the Sooner stock before the distribution is $$94,500.$

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

a$.$ How much of the $$372,000$ distribution is treated as a dividend to Boomer?

b$.$ What is Boomer's tax basis in the Sooner stock after the distribution?

c$.$ What is Sooner's balance in accumulated E&P on the first day of next year?