Bonnie and Clyde each own one-third of a fast-food restaurant, and their 13-year-old daughter owns all of the other shares. Both parents work full-time in the restaurant, but the daughter works infrequently. Neither Bonnie nor Clyde receives a salary during the year, when the ordinary income of the S corporation is $180,000. An IRS agent estimates that reasonable salaries for Bonnie, Clyde, and the daughter are $30,000, $35,000, and $10,000, respectively. What adjustments would the IRS probably impose on these taxpayers? Under 1366(e) and Reg. 1.1366-3(a), the IRS could require that reasonable compensation Additional payroll taxes be paid to all three owners. also may be assessed. If the adjustments are made, Donnie's share of the ordinary income of the S corporation is $ Clyde's share is $ and the daughter's share is