John Ferret is the sole shareholder of two corporations.

Unusual Pets Inc. is a pet shop with $240,000 in current and accumulated earnings, all invested in certificates of deposit and none of which is needed in the business.

Shadow Inc. is a private investigations service specializing in divorces. Shadow has only $190,000 in current and accumulated earnings, $150,000 of which is needed in the business and all of which is invested in extremely illiquid assets.

Which of the two corporations is more vulnerable to the accumulated earnings tax?