4) Dan is the sole shareholder of Tristar Corporation, a C corporation. In the current year, Tristar earned $350,000 and distributed $75,000 to Dan. Ken is the sole shareholder of Shield Corporation, an S corporation. In the current year, Shield earned $350,000 and distributed $75,000 to Ken. Contrast the tax treatment of Tristar Corporation and Dan with the tax treatment of Shield Corporation and Ken.