After 20x2, JL Corporation expects to operate with highly variable results. Jason and Lucy want to know the likely consequences of a series of cash and property distributions that might occur in future years. Below is a summary of JL's results and potential distributions over the next few years of its life. Note that book income, taxable income, and current earnings and profits do not include the effects of distributions of appreciated property. Remember that tax character means how the law taxes the distribution, NOT whether it is cash, land, etc.--we already know that. REQUIRED: A. Fill out the form below; B. Describe at least two ways that the shareholder(s) who will recognize capital gains can avoid recognizing them