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3. JOYCE and her brother , BOD, are CO- OWNERS OF, and aCLIVE DalLICIDENIES II, a furniture - restoration business . JOYCE Owns 30 Percent

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3. JOYCE and her brother , BOD, are CO- OWNERS OF, and aCLIVE DalLICIDENIES II, a furniture - restoration business . JOYCE Owns 30 Percent , and BOD OWNS !'O PERCENT Of the BUSINESS . THE BUSINESS Was formed as an S corporation in 2004. During LOIZ, the COLLIDANY DAVE $5, 000 in dividends . The basis of Joyce's stock is $ 27. 000

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