Which of the following statements best describes the role of current and accumulated E&P in determining if a distribution is a dividend? Multiple Choice 1.25 points (8 02:25:41 A distribution will only be a dividend if total E&P (current plus accumulated) is positive at the time of the distribution. A distribution can never be a dividend if current E&P is negative. At a minimum, some portion of the distribution will be a dividend if current E&P for the year is positive, even if accumulated E&P is negative. A distribution will never be a dividend if current E&P for the year is negative, even if accumulated E&P is positive