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3. Joyce and her brother, Bob, are co-owners of, and active participants in, a furniturerestoration business. Joyce owns 30 percent, and Bob owns 70 percent of the business The business was formed as an S corporation in 2012. During 2020, the company pays $5,000 in dividends. The basis of Joyce's stock is $33,000. 3. Joyce and her brother, Bob, are co-owners of, and active participants in, a furniturerestoration business. Joyce owns 30 percent, and Bob owns 70 percent of the business The business was formed as an S corporation in 2012. During 2020, the company pays $5,000 in dividends. The basis of Joyce's stock is $33,000