Marsha receives a $10,000 cash distribution from Dye Corporation in April of the current year. Dye has $4,000 of accumulated E&P at the beginning of the year and $8,000 of current E&P. Dye also distributed $10,000 in cash to Barbara, who purchased all 200 shares of Dye Stock from Marsha in June of the current year. What tax issues should be considered with respect to the distributions made to Marsha and Barbara?