Cabrito Ranch Inc. is a family ranch owned and operated by two brothers, Billie and Bubba Cabrito. The corporation made in-kind bonus payments, in the form of goats, to its two officers (Billie and Bubba) in exchange for their performance of agricultural labor. The two brothers are the only employees to receive goat bonuses. The transfers of the goats to the officers occurred within days after the date Cabrito Ranch would have sold the goats within the ordinary course of its business. The two officers/ brothers did not market their bonus goats separately from other Cabrito Ranch goats; rather, the bonus goats were loaded onto the same trucks and sold to the same goat buyer on the same terms as other Cabrito Ranch goats. The officer/ brothers’ goats were sold for $ 70,000 ($ 35,000 to each brother). Cabrito Ranch wants to know how to treat the cash from the goat bonuses for FICA purposes. After appropriate research, write a letter to Billie and Bubba explaining your findings. Their address is 247 Angora Road, Mohair, TX 77501.