Patrick, an Attorney, Is the Sole Shareholder of Gander Corporation

Multiple Choice

Patrick, an attorney, is the sole shareholder of Gander Corporation. Gander is a personal service corporation with a fiscal year ending September 30. The corporation paid Patrick a salary of $294,000 during its fiscal year ending September 30, 2011. How much salary must Gander pay Patrick during the period October 1 through December 31, 2011, to permit the corporation to continue to use its fiscal year without negative tax effects?

A) $0.
B) $73,500.
C) $220,500.
D) $294,000.
E) None of the above.