Kevin and Lynn, a married couple, each own 50% of KevLynn's S Corporation. The corporation earns its income by counseling married couples on how to have a successful relationship. Lynn performs the consulting services, while Kevin likes to golf. Kevin does not perform any services. At the end of the year the corporation has $160,000 of income before payment of salaries. Lynn receives a salary of $15,000 while the remaining $145,000 is passed through as income equally to Kevin and Lynn. Is $15,000 a sufficient salary for Lynn? Must Kevin receive a salary?