Hello, please show step by step calculations for B with explanation. All answers I could come up with or find online were wrong. Thank you

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Lone Star Company is a calendar-year corporation, and this year Lone Star reported $220,000 in current E&P that accrued evenly throughout the year. At the beginning of the year, Lone Star's accumulated E&P was $26,400. At the beginning of the year, Lone Star's sole shareholder was Matt. Lone Star declared $66,000 in cash distributions on each of the following dates: March 31, June 30, September 30, and December 31.

Note: Leave no answer blank. Enter zero if applicable. Negative amount should be indicated by a minus sign.

a. How much of the $264,000 in total distributions will be treated as dividends? 220000+26400=246400

b. Suppose that Matt sold half of the shares to Chris on June 1st for $52,000. How much dividend income will Matt recognize this year?