On January 1, 2023, Isabelle formed Bravo Corporation (the Company) when she invested $100,000 in the Company in exchange for 5,000 shares of the Company's $1 par value common stock. This investment resulted in Isabelle owning all the Company's common stock. There have not been any additional transactions in the Company's common stock since that date and the Company does not have any other class of stock, including preferred stock, outstanding. The Company, which files federal and Virginia income tax returns as a C Corporation on a calendar year basis, maintains its books and records and files its income tax returns on the accrual basis of accounting, but does not account for income taxes in accordance with US GAAP. Additional information with respect to the Company as of and for the year ended December 31, 2023, is as follows. During the year ended December 31, 2023, the Company paid a non-deductible fine of $10,000 to OSHA. As of December 31, 2023, the Company's assets exceeded its liabilities by $10,000. On June 30, 2023, the Company paid a cash dividend to its sole shareholder in the amount of $5,000. For the year ended December 31, 2023, the Company financial statement (book)