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Problem 19-37 (LO. 1, 3) Black Corporation and Tom each own 50% of Tan Corporation's common stock. On January 1, Tan has a deficit in accumulated E & P of $200,000. Its current E&P is $90,000. During the year, Tan makes cash distributions of $40,000 each to Black and Tom. Click here to view the Dividend Received Deduction Table. a. Complete the statements below that outline how the two shareholders are taxed on the distribution. Black Corporation has dividend income of $ 40,000 and is entitled to a dividends received deduction of $ 32,000 X. Tom has dividend income of $ 40,000 , which $ 40,000 is taxed at the preferential income tax rate. Feedback Check My Work The importance of corporate distributions derives from the variety of tax treatments that may apply. From the shareholder's perspective, distributions received from the corporation may be treated as ordinary income, preferentially taxed dividend income, capital gain, or a nontaxable recovery of capital. From the corporation's perspective, distributions made to shareholders are generally not deductible. b. Tan Corporation's accumulated E & P at year-end is a deficit balance of $ 190,000 V Feedback Check My Work Correct Feedback Check My Work Partially correct