Joe is the sole shareholder of JH Corporation, a C corporation. In the current year, JH earned $$350,000$ and distributed $$75,000$ to Joe. Sunny is the sole shareholder of Sunny Corporation, an S corporation. In the current year, Sunny Corporation earned $$350,000$ and distributed $$75,000$ to Sunny. Contrast the tax treatment of JH Corporation and Joe with the tax treatment of Sunny Corporation and Sunny.