Sam and Leo are the sole shareholders of Brown Corporation. Sam is divorced from his wife, Wanda. In the current year, Sam dies and leaves all his property to Leo, stating that he wants Wanda to receive nothing from his estate. However, Leo feels he has a moral obligation to provide for Wanda, who is destitute. Consequently, at the end of the current year, Leo has Brown Corporation pay Wanda $60,000 in recognition of past services rendered by Sam.

Read the case above and determine whether the following constitute constructive dividends. Please explain your response in 100 words.