what is the answer to this?

2. On January 1, 2022 Tulip Corporation (a calendar year taxpayer) has accumulated E \& P of $100,000. Its current E \& P - for 2022 - was $160,000 (before considering dividend distributions). On the last day of the year, Tulip distributes $200,000 to each of its two equal shareholders, Anne and Terry. Anne has a basis in her stock of $65,000, while Terry has a $80,000 basis in his stock. What is the effect of the distribution (i.e. how much dividend income does each have? Is any of the distribution treated as tax free ROC? If so, how much? What is their basis in Tulip Corp stock after receiving the distribution? Are there any other consequences to either of the shareholders beyond dividend and return of capital treatment? If so, what will each shareholder have as a basis in their stock after the distribution? Explain your answers, please