Zorn conducted his professional practice through Zorn, Inc. The corporation uses a fiscal year ending September 30 even though the business purpose test for a fiscal year cannot be satisfied. For the year ending September 30, 2014, the corporation paid Zorn a salary of $180,000, and during the period January through September 2014, the corporation paid him a salary of $150,000.

a. How much salary should Zorn receive during the period October 1 through December 31, 2014?

b. Assume that Zorn received only $24,000 salary during the period October 1 through December 31, 2014. What would be the consequences to Zorn, Inc.?