wynonna and dwight each own $50\%$ of dawg coporation, a calendar year taxpayer. Distributions from Dawg are $$750,000$ to Wynonna on April $1$ and $$250,000$ to Dwight on May $1$ Dawg's current E & P is $$300,000$ and its accumulated E &P is $$700,000.$ How much of the accumulated E &P is allocated to Dawg's Distribution?