TEST $2-$A$-$Each Problem worth $17$ points. Please show all your calculations

Prob $1$ In each of the following independent situations, indicate taxable distribution and return of capital

Accumulated

Beginning of year

$\backslash$table$[[$Current$,$Year End$],[$E&P$,$Distribution$]]$

a

b

$$0$

$$40,000$

$-$$$25,000$

$$35,000$

$\backslash$table$[[$$$80,000,$$$70,000$