In $2015,$ Mr$.$ P purchased stock for $$1,000.$ In $2023,$ he received a return of capital of $$800$ and reduced the basis of his stock by that amount. In $2024,$ he received return of capital of $$300,$ which reduced the basis of his stock to zero. At no time did the corporation have earnings and profits $($E&P$).$ He would report the $$100$ that was in excess of his basis as