Xavier Corporation had current and accumulated E&P of $600,000 at December 31 year 19X0. On December 31, the company made a distribution of land to its sole shareholder, Bruno. The land's fair market value was $200,000 and its tax and E&P basis to was $25,000. assumed a mortgage attached to the land of $20,000. What would Brunos tax consequences be for year 19X0, specifically dividend amount and amount for tax basis in the land.