they are MC, answer all three for full credit & thunbs up, thanks

Bruin Company reports current E&P of $290,000 in 20x3 and accumulated E&P at the beginning of the year of $145,000. Bruin distributed $490,000 to its sole shareholder on January 1, 20X3. How much of the distribution is treated as a dividend in 20x3? Multiple Choice $490,000 $435,000. $290,000 $145,000 Tar Heel Corporation had current and accumulated E&P of $590,000 at December 31 20X3. On December 31, the company made a distribution of land to its sole shareholder, William Roy. The land's fair market value was $190,000 and its tax and E&P basis to Tar Heel was $34,000. William assumed a mortgage attached to the land of $14,500. The tax consequences of the distribution to William in 20x3 would be: Multiple Choice O $190,000 dividend and a tax basis in the land of $190,000 O $190,000 dividend and a tax basis in the land of $175,500. Dividend of $175,500 and a tax basis in the land of $190,000 Dividend of $175,500 and a tax basis in the land of $175,500 El Toro Corporation declared a common stock distribution to all shareholders of record on June 30, 20X3. Shareholders will receive 1 share of El Toro stock for each 2 shares of stock they already own. Raoul owns 230 shares of El Toro stock with a tax basis of $51 per share. The fair market value of the El Toro stock was $91 per share on June 30, 20X3. What are the tax consequences of the stock distribution to Raoul? Multiple Choice So dividend income and a tax basis in the new stock of $91 per share. $o dividend income and a tax basis in the new stock of $51 por share $0 dividend income and a tax basis in the new stock of 534 per share. $10.465 dividend and a tax basis in the new stock of $91 per share