Georgia, an individual, owns all of the stock of Malific Xenophobe Oil Distributing Corporation, which not only has not shown a profit, but has consistently lost money in every year since Georgia acquired the stock. Georgia also conducted an oil and gas equipment leasing business as a sole proprietor. Georgias largest drilling rig normally leases for $1,000 a day. Recently Malific Xenophobe used Georgias drilling rig for 60 days, and because Malific Xenophobes reserves and credit were insufficient to permit it both to pay its workers and pay Georgia $60,000, Georgia rented the drilling rig to Malific Xenophobe for the 60 days for $5,000. Question: What are the tax consequences to Georgia and Malific Xenophobe?