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Question - Alanna Corp. distributed $10,000 cash to Joshua, its sole Class A common stockholder in May, 2009. It also made a $10,000 cash distribution to Ben, its sole Class B common stockholder in December, 2009. The corporation has $6,000 in current earnings and profits for the year and $8,000 in accumulated earnings and profits. How will the corporation identify the distributions to Joshua and Ben?
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