Which of the following shareholders may have taxable income as a result of the following amounts from their Schedule K-1 (Form 1120-S)?Each had a beginning basis of $20,000 in their S corporation stock.

Emily. She had ordinary income of $4,000, a $22,000 distribution, and a $3,000 capital loss.

Kareena. She had ordinary income of $2,000, a $23,000 distribution, and a $1,000 capital loss.

Maxine. She had a $3,000 capital gain, a $21,000 distribution, and ordinary income of $5,000.

Ruth. She had a $5,000 capital gain, a $24,000 distribution, and ordinary income of $4,000.