S corp is owned $50\%$ by sam and $50\%$ by Dave. Each has basis in the stock of $$100000$

S Corp is owned $50\%$ by Sam and $50\%$ by Dave. Each has basis in the stock of $$100,000$ at the beginning of $2023.$ For $2023,$ S Corp has $$100,000$ : income $($loss$).$ At year end, the company wants to make a distribution to Sam and Dave so that they have money to pay taxes on their share of income etc. They want to know if there is anything that they should be aware of before they make the distribution. What would you advise and why?