A$,$ Inc. made a $$100,000$ distribution this year to its sole shareholder, Z$.$ Z has a basis in his stock of $$10,000.$ Determine the tax consequences to Z in the following situation:

Distribution $-$ $$100,000$

CE&P $-$ $$70,000$

AE&P $-$ $$25,000$

Dividend $-???$

RoC $-???$

Capital Gain $-???$

Z$\text{'}$s ending stock basis $-???$

Accumulated E&P$,$ beginning of next year $-???$