In each of the following, independent scenarios for Bluebird Inc., a calendar year, accrual basis taxpayer, determine the nature of the dividend-type distribution to shareholders A and B. Unless otherwise indicated, presume that shareholder A has $25,000 of stock basis, and shareholder B has $35,000 of stock basis. (Note: for simplicity, you may assume each month has 30 days, and that there are 360 days in the year)

Scenario	Acc. E&P	Current E&P	Shareholder A Distribution	Date of Shareholder A’s Dist.	Shareholder B Distribution	Date of Shareholder B’s Dist.
A.	$100,000	$80,000	$120,000	5/30/2021	$80,000	6/25/2021
B.	($100,000)	$320,000	$500,000	1/1/2021	$600,000	12/30/2021
C.	$250,000	($180,000)	$100,000	3/30/2021	$140,000	8/30/202
D.	($120,000)	($95,000)	$60,000	12/20/2021	$90,000	1/3/2021