Collette's S Corporation has a small amount of accumulated earnings and profits (AEP), requiring the use of the more complex distribution rules. Colletto's accountant tells her that this AEP forces the maintenance of the AAA figure each year. Assume you are the S Corporation's accountant and do the following: Draft a letter to your client, identifying any relevant tax issues Collette taces, Offer any advice that you feel might be important to consider