Jack and Jill are owners of UpAHill, an S Corporation. They own $25$ and $75$ percent, respectively.

$\backslash$table$[[\backslash$table$[[$UpAHill Corporation $($an S Corpor$],[$Income Statement$],[$December $31,$ Year $1.$ and Year$]],\backslash$table$[[$ation$)],[2],[$Year $1]],$Year $2],[\backslash$table$[[$Sales revenue$],[$Cost of goods sold$],[$Salary to owners Jack and Jill$],[$Employee wages$],[$Depreciation expense$],[$Miscellaneous expenses$],[$Interest income $($unrelated to business$)],[$Qualified dividend income$]],\backslash$table$[[\backslash$table$[[$$$175,000$