On January 1, 2021, Corporation X was 100% owned by Aaron, an individual. On July 1, Aaron sold half of his stock to Joyce. For 2021, Corporation X has current year earnings and profits of 10,000. As of the end of 2020, Corporation X had an accumulated deficit in earnings and profits of (5,000). Corporation X made the following distributions in 2021: $15,000 to Aaron on March 1, 2021 $7,500 to Aaron on September 1, 2021 $7,500 to Joyce on September 1, 2021 How much of each distribution is a dividend? Explain your