If the amounts are at fair value and there is sufficient earnings and profits, which of the following will most likely result in dividend treatment to the sole shareholder of a C corporation?

		Shareholder lends money to the corporation and receives interest payments.
		Shareholder leases assets to the corporation and receives lease payments.
		Shareholder is an employee of the corporation and receives a bonus at year-end.
		Shareholder sells half of his stock back to the corporation.