On January 1, 2022, Janna has a tax basis of $15,000 in her Mimikaki stock (Mimikaki has been an S corporation since inception). In 2022, Janna was allocated $20,000 of ordinary income from Mimikaki. What are 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.