Zana corp is a calender year S corporation. Pack Corp, a C corporation, become a shareholder in Zana on September 4, 20X4 (the 247th day of the calender year). Which scenario below describes the correct way to report Zana's income for the 2014 tax years? Zana should file a partial year S corporation tax return reporting income of $123,000 and a partial year C corporation tax return reporting income of $59,500