a 24. At the beginning of the year, an S corporation has a balance in its AAA and E&P of $3,000 and $20,000, respectively. During the year, the corporation reports ordinary business income of $10,000. Also during the year, the corporation makes a $15,000 distribution to its shareholders. What amount of the $15,000 distribution is taxed as dividend income to the shareholders? $0. b. $2,000 $3,000. d. $9,000. $15,000. a. c. e