Dogs and Treats, Inc., a publicly traded corporation, had their best year ever. They had a net income of $24 million. After a meeting of the Board of Directors, it was decided that, because the company was looking to expand, no dividends would be paid out. Harry, who owns 2,000 shares of Dogs and Treats, saw his value in his shares skyrocket. He decided to hold onto the shares in the hopes that the expansion will cause the value of his shares to increase even more. Tax season has just arrived. Who will be taxed on their income in this case?