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In previous years, AELs current owner took an annual salary of between $75,000 and $100,000 per year. In 2020, he received no salary, opting instead

In previous years, AELs current owner took an annual salary of between $75,000 and $100,000 per year. In 2020, he received no salary, opting instead to receive a dividend of $65,000.

How should we record this in a case analysis?

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