Answer needs to be at least 200 words.

Parrish is a closely held C corporation. Robert and Kim Parrish own all its stock. The corporation, now in its second month of operation, expects to earn $200,000 of gross income in the current tax year. This income is expected to consist of approximately 40% dividends, 30% corporate bond interest, and 30% net real estate rentals (after interest expense, property taxes, and depreciation). Administrative expenses are estimated to be $40,000. What special problems does Parrish Corporation's earning substantial passive income present to you as its CPA?