Tamra is the sole shareholder of a calendar year S corporation. This year, she received a cash distribution of $17,000. At that time, her stock basis was $15,500. Corporate-level accounts at the end of the year were as follows. How will Tamara be taxed on the distribution? 8. Refer to question \#7. If Tamra's stock basis was instead $15,500, how would the distribution be treated