Darius is a 55% shareholder in a Vacay Your Way, Inc. Darius and his family use the corporations resort for their daughters destination wedding venue. The fair market value of the accommodations is $12,000. How should Darius account for the use of the resort on his income tax return?

	a.	Darius should include the $12,000 fair market value as wages.
	b.	There are no tax implications because Darius owns more than 50% of the outstanding stock.
	c.	Darius must include the $12,000 as a return of capital on his income tax return.
	d.	Darius must include the $12,000 in ordinary income because it is a constructive dividend