Werling Corporation has current Earnings \& Profits ("EP") of $8,000 and accumulated EP of $10,000. Werling Corporation makes the following distributions to its shareholders during the year: (a) Please allocate Werling Corporation's current EP among Mike, Andrea and Kara. How much current EP do they each receive? Mike: Andrea: Kara: (b) Please allocate Werling Corporation's accumulated EP among Mike, Andrea and Kara. How much accumulated EP do they each receive? Mike: Andrea: Kara: (c) How much of Kara's distribution will get dividend treatment