5. Orange Corp. has current e\&p of $15 , 000 in 2022 and accumulated e\&p of $2 , 000 at the beginning of 2022. It made cash distributions of $8 , 000 on April 1, 2022 and $12 , 000 on September 1, 2022 to its one shareholder, Tom, whose basis in Orange Corp was $10 , 000 . How much of the April 1, 2022 is a dividend and how much of the April 1 distribution is from current e\&p? How much of the September 1 distribution is a dividend? If all or part of the September 1 distribution is not a dividend, what is it? (20 points)