Shelby, the sole shareholder of Gold Corporation, leases property to the corporation for annual rent of $10,000. An unrelated third party would have paid $8,000 annual rent for the property. What is the tax impact of the change to Shelby and Gold of restating the transaction at arm's length? a. Decreasing Gold's taxable income by $2,000 and no impact on Shelby O b. No impact to Shelby or Gold O c. Increasing Gold's taxable income by $2,000 and no impact on Shelby O d. Increasing Gold's taxable income by $2,000 and reducing Shelby's income by $2,000 e. Decreasing Gold's taxable income by $2,000 and increasing Shelby's income by $2,000