28. What is the effect on the AAA if an S corporation distributes a piece of property valued at $10,000 with a $5,000 basis to 50 percent shareholder and $10,000 cash to the other 50 percent shareholderin a non]iquidating distribution? a. $10,000 net increase b. $5,000 net increase c. $15,000 net decrease d. $20,000 net decrease