Platte River Corporation is a calendar year S corporation. At the beginning of the year, Mr. Reeves owned 100% of Platte River's outstanding stock. On June 30 of the current year, he gave 25% of the stock to his son Mark and 10% of the stock to his daughter Megan. Platte River's ordinary income for the year was $220,000. What portion of this income must each shareholder report?

A. Mr. Reeves, $143,000; Mark, $55,000; Megan, $22,000
B. Mr. Reeves, $181,500; Mark, $27,500; Megan, $11,000
C. Mr. Reeves, $220,000; Mark, $0; Megan, $0
D. Mr. Reeves, $73,333; Mark, $73,333; Megan, $73,333


Answer: B

Business

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