6. 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% shareholder and $10,000 cash to the other 50% shareholder in a non-liquidating distribution? (Points : 3) 1. $10,000 net increase 2. $5,000 net increase 3. $15,000 net decrease 4. $20,000 net decrease