Cavalier, a calendar year C corporation, had aculated earnings and profit of $30,000 as of January 1, 2?

Cavalier, a calendar year C corporation, had aculated earnings and profit of $30,000 as of January 1, 2007. On April 1, 2007, Cavalier distributed $55,000 in cash to Cavalier’s sole shareholder. For 2007, Cavalier had earnings and profits of $20,000. The shareholder’s adjusted basis in Cavalier’s stock was $12,000 before the distribution. As a result of this distribution, what is the amount of the shareholder’s ordinary dividend income and return of capital?