Wilson Corporation has an August 31 year-end. Wilson had $50,000 in accumulated E & P at the beginning of its 2015 fiscal year (September 1, 2014) and during the year, it incurred a $78,000 operating loss. It also distributed $65,000 to its sole shareholder, Cass, on November 30, 2014. If Cass is a calendar year taxpayer, how should she treat the distribution when she files her 2014 income tax return (assuming the return is filed by April 15, 2015)?