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Jake is the sole shareholder of an S corporation that earned $60,000 in 2014.The corporation was short on cash and therefore distributed only $15,000 to Jake in 2014.Jake is required to recognize $60,000 of income from the S corporation in 2014.
Scapula
A large, flat triangular bone on the posterior side of the shoulder, also known as the shoulder blade.
Flexes
Refers to the action of bending a limb or joint.
Rotates
To move or turn around a central point or axis.
Below The Elbow
Referring to the part of the arm or to treatments and prosthetics that are applied to the forearm and hand, distal to the elbow joint.
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