PROBLEM D 18 POINTS MONEY INC, A CALENDAR YEAR S CORPORATION IN DALLAS TEXAS, HAS TWO UNRELATED SHAREHOLDER, A AND B, EACH OWING 50% OF THE STOCK. BOTH SHAREHOLDERS RECORDS A $ 400,000.00 STOCK BASIS AS OF 1/1/XX. AT THE BEGINNING OF THE TAX YEAR, MONEY REPORTS BALANCES IN AAA AND AEP OF $ 300,000 AND $ 600,000, RESPECTIVELY. DURING THE YEAR, MONEY GENERATES OPERATING INCOME OF $ 100,000. AT THE END OF THE YEAR, MONEY INC DISTRIBUTES SECURITIES WORTH $1,000,000 AND ADJUSTED BASIS OF $800,000.00 WHAT IS THE OVERALL TAX EFFECT OF THE DISTRIBUTION OF SECURITIES TO S CORPORATION AND TO THE SHAREHOLDERS A AND B. ? YOU MUST PRESENT YOUR CALCULATIONS AS TO HOW YOU ARRIVED AT YOUR CONCLUSION)