At the beginning of the year, Myrna Corporation (a calendar year taxpayer) has E & P of $93,650. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $140,475 to its sole shareholder, Abby, whose stock basis is $28,095. How is the distribution treated for tax purposes? If an amount is zero, enter "0". As a result the distribution Abby has the following: Dividend income: Return of capital: Capital gain: $1 Stock basis after the distribution