6. John Ferret is the sole shareholder of two corporations . Unusual Pets Inc . is a pet shop with $240, 000 in current and accumulated earnings , all invested in certificates of deposit and none of which is needed in the business . Shadow Inc . is a private investigations service specializing in divorces . Shadow has only* $190, 000 in current and accumulated earnings , $150 , 000 of which is needed in the business and all of which is invested in extremely illiquid assets . Which of the two corporations is more vulnerable to the accumulated earnings tax