Janna has a tax basis of $15,000 in her Mimikaki stock (Mimikaki has been an S corporation since inception). In 2019, Janna was allocated $20,000 of ordinary income from Mimikaki. What is the amount and character of gain she recognizes from end-of-the-year distributions in each of the following alternative scenarios, and what is her stock basis following each distribution?

a. Mimikaki distributes $10,000 to Janna.

b. Mimikaki distributes $20,000 to Janna.

c. Mimikaki distributes $30,000 to Janna.

d. Mimikaki distributes $40,000 to Janna.