[Solved] Cash distributions received from a corporation with a positive balance in accumulated E & P at the beginning of the year will be taxed as dividend income. Ingroup Bias: The tendency to favor and extend loyalty to members of one's own group over others. Misperceive Normality: The incorrect perception or interpretation of what is considered to be normal or typical behavior or circumstances. Trivialize Rape: The act of making rape seem less important or serious than it actually is, thereby undermining the severity and impact of the crime. Exposure to Pornography: The act of encountering sexually explicit material, which can have various psychological effects depending on context and individual.