Carlota and Dave formed an S corporation; Carlota owns 75% of the out-standing shares, and Dave owns the rest. When the entity's AAA balance is $1,000,000, it distributes an asset to each shareholder; the basis of each asset to the corporation is $130,000. Carlota's asset is worth $182,000, and Dave's is worth $156,000. a. How much gain, if any, does the the corporation recognize as a result of the distribution? $ b. By how much, if any, does the distribution increase Dave's gross income? $ C. By how much, if any, does the distribution increase Carlota's gross income