Current Earnings and Profits = 30,000 and accumulated Earnings and Profits = 20,000. Shareholder A owned all the stock and then sold all of it to B during the year. The corporation makes two distributions of $22,000 with A getting the first and B getting the second distribution. How much dividend does each shareholder have? B. What if the distributions are each $32,000? C. Following up with part B: What are the rest of the tax results to B if B's AB in stock = 4,000? D. Accumulated Earnings and Profits = $20,000. Current Earnings and Profits = $30,000. Distributions: April 10 $20,000, July 15 $24,000, and September 15 $36,000. How much of each distribution would be a dividend? E. Current Earnings and Profits = 30,000 and accumulated Earnings and Profits is a deficit of $20,000. The distributions are the same as part D. F. Accumulated Earnings and Profits = $15,000. Current Earnings and Profits = $(12,000). Current E&P is incurred ratably through the year. Distribution = $10,000 on September 1. G. What if the distribution in part F is $1,000 instead?