Duncan Inc.

$($

a C corporation

$)$

$$has two shareholders: Jane

$($

$6$

$5$

$\%$

$)$

$$and Shane

$($

$3$

$5$

$\%$

$)$

$.$

$$In a current distribution, the corporation distributes $

$1$

$0$

$0$

$,$

$0$

$0$

$0$

in total

$($

each shareholder receiving according to the proportionate share of ownership

$)$

$.$

$$At the time of the distribution, the corporation's total

E&P was $

$6$

$0$

$,$

$0$

$0$

$0$

$,$

$$Jane$\text{'}$s basis in the corporate stock was $

$1$

$2$

$,$

$0$

$0$

$0$

$$and Shane's basis was $

$3$

$7$

$,$

$0$

$0$

$0$

$.$

What are the tax consequences of this distribution to Jane?