Use these facts to answer questons 22 and 23: Tandy Corp., a calendar year S corporation, has $5,000 of accumulated earnings and profits (AE\&P) as of the beginning of 2022. At the end of 2022, pre-distribution AAA (i.e., the AAA balance before considering the distribution) totals \$8,000. During 2022, Polly, the sole shareholder, receives a cash distribution of $12,000 from Tandy. Polly's pre-distribution basis in her stock (i.e., before adjustment for the distribution) is $10,000. Tandy Corp. elected S status in 1999 . How much of this distribution should Polly report in her 2022 personal tax return as capital gain? a. $2,000. b. zero, c. $4,000. d. \$5,000