Abigail Bobby and Claudia are equal owners in Lafter an S corporation that was

Abigail Bobby and Claudia are equal owners in Lafter an S corporation that was a C corporation several years ago. While Abigail and Bobby actively
participate in running the company claudia has a separate day job and is a passive owner. Consider the following information for 2012:

During 2013 Lafter made several changes to its business approach and reported $18000 of business income computed as follows:

Sales revenue $208000

Cost of goods sold (90000)

Salary to Abigail (45000)

Salary to Bobby (45000)

Marketing expense (10000)

Business income $18000

b. What amount of gain/income does each shareholder recognize from the cash distribution on July 1 2013?