Each of the following shareholders took a $10,000 distribution from their S corporation. Which one may have taxable income as a result of the following amounts from their Schedule K-1 (Form 1120-S)?

Amir. He had a beginning basis of $14,000, ordinary income of $2,000, and capital loss of $7,000.

Gareth. He had a beginning basis of $11,000, capital gains of $2,000, and ordinary loss of $5,000.

Karesh. He had a beginning basis of $7,000, ordinary income of $5,000, and capital loss of $3,000.

Vince. He had a beginning basis of $8,000, capital gains of $1,000, and ordinary loss of $2,000.