$3-15$ Single Cash Distributions$--$Deficit E&P$.$ The books of P Inc. and Q Inc. reveal the$$following information at year$-$end before each corporation makes a $$25,000$ cash$$distribution on the last day of the taxable year: P Inc. Q Inc.$$P Inc.Q Inc.Capital stock$150,000200,000$Current E&P $($deficit$)30,000(30,000)$Accumulated E&P $($deficit$)(40,000)40,000$Compute the tax effects of each distribution for P Inc., P$\text{'}$s SHs$,$ Q Inc., and Q$\text{'}$s SHs$.$