Gopher, Inc. has $$40,000$ of current E&P and $$10,000$ of accumulated E&P at the start of the year. The sole shareholder, Carl has a basis in his stock of $$20,000.$ If Gopher distributes $$100,000$ to Carl, it will be treated as a $q,$

$$50,000$ dividend, $$20,000$ return of capital, and $$30,000$ capital gain

$$100,000$ dividend

$$50,000$ dividend, $$20,000$ return of capital and no tax consequences for remaining $$30,000$

$$50,000$ dividend and $$50,000$ return of capital