Storrs-it corporation distributes land to its shareholder, jim, that has a fair market value of $36,000 and an attached mortgage of $10,000 (which jim assumes). storrs-it has tax and e&p basis of $6,000 in the land. storrs-it has $100,000 of current e&p (excluding the net of tax gain on the property distribution). what is the total net effect on storrs-it's e&p from the distribution, assuming a 21% tax rate on the gain?