At the beginning of the year, Myrna Corporation (a calendar year taxpayer) holds E & P of $129,300. The corporation generates no additional E & P during the year. On December 31, the corporation distributes $193,950 to its sole shareholder, Abby, whose stock basis is $38,790. How does the Federal income tax law treat this distribution? If an amount is zero, enter "0". As a result the distribution Abby has the following: • Dividend income: Return of capital: $________ Capital gain: $ ________-• Stock basis after the distribution: $________