At the beginning of the current year, an S corporation has accumulated E&P of $55,000 for its years as a C Corporation and has a positive AAA balance of $15,000. The corporation’s sole shareholder, Ana, has a basis in her S corporation stock of $30,000. The corporation reports ordinary income of $10,000 and a $20,000 long-term capital gain for the current year and distributes $65,000 to Ana. How much of the distribution is taxable as a dividend?