Assume 20 people join hands and form an S Corporation named TAXIN R US in year 2019 and contribute $10,000 each. Assume there are no nonresident aliens in this corporation. In the year 2019, Mandy and Sally, starts taking distributions of $15,000 each without receiving any reasonable salary. Both these shareholders devote almost 100% of their time to this business. Please describe in detail, the tax implications on this distribution to the company and to the shareholders. Assume the business made money and has positive AAA account balance.