IV. (12 Points) Complete the following schedule for each case. Assume the shareholders have a basis in this investment of $40,000. Accumulated E&P Beginning of year Current E&P Cash Distribution (All on Last Day of Year) Dividend Income Return Capital of Capital Gains A. ($150,000) $70,000 $140,000 B. 130,000 50,000 190,000 C. 120,000 (40,000) 130,000 D. Same as (C) except distribution of $130.000 is made on June land the corporation uses the calendar for Tax purposes