Corp, a consulting company, has two $50\%$ shareholders, rose and crow. As of the first day of the year, corp has accumulated e&p of $40000.$ At the end of year, corp has a current e&p deficit of $(25000).$ Corp distributed $10000$ to rose on January $1$ and $10000$ to crow on December $31.$ Both rose and crow have a tax basis in their corp stock of $4000.$ Choose the correct answer.

a$.$ Rose will have a stock basis of $4000$ and crow will have a stock basis of $$0$

b$.$ Crow recognizes $6000$ of gross income from the distribution

c$.$ Rose and crow will reduce their stock basis by equal amounts

d$.$ Rose recognizes $6000$ of capital gain and has a tax basis in her stock of $$0$

e$.$ a$.$ and b$.$ are correct