Diamond Corp. acquired all of Emerald Corp's assets in a Type A reorganization on December 31, 2017. On the date of acquisition, Diamond had accumulated earnings and profits of \(\$ 400,000\), and Emerald had an accumulated earnings and profits deficit of \(\$ 450,000\). For calendaryear 2018, Diamond had current earnings and profits of \(\$ 100,000\) and made cash distributions totaling \(\$ 300,000\) to its shareholders. What amount of the \(\$ 300,000\) received by Diamond's shareholders must be reported as dividend income for 2018?