Norwich Products, Inc. is a calendar year accrual basis S-Corporation that is owned by two equal shareholders; Roy and Roberta. Prior to making a distribution to the shareholders of $25,000 each, the corporate level accounts had balances as follows; accumulated adjustments account (AAA) negative ($10,000) and accumulated earnings and profits (AEP) of positive $70,000. Roy has a stock basis of $40,000 and Roberta has a stock basis of $35,000 prior to the distribution. What is the amount of income that Roy and Roberta will recognize (if any) as a result of the distribution