Staton Inc. has four unrelated shareholders, Wayne, Judy, Erica, and Josh. Their respective bases in the shares are \(\$ 15,000\), \(\$ 17,000, \$ 19,000\), and \(\$ 21,000\). Each shareholder owns 100 shares of Staton. On November 8, 2018, Staton Inc. redeemed 50 shares of Wayne's stock for \(\$ 10,000\) and 20 shares of Judy's stock for \(\$ 4,000\). Staton's current E\&P for 2018 was \(\$ 30,000\). What are the tax consequences to Wayne and Judy?