Henry is a 50% partner in HJ Partnership. For 2015, the tax form he receives from HJ (Schedule K-1 of Form 1065) shows business income of $40,000. During 2015, Henry received a $10,000 distribution from HJ. a. How much must Henry report on his Form 1040 from HJ for 2015? b. How would your answer change if HJ were instead an S corporation?