A company has paid out all its current and accumulated earnings a profits in dividends to shareholders, and it borrows money to continue making payments to keep the price of its stock up while it hopes to return to profitability. If it makes a further distribution, 1. what would we call this distribution, 2. how is it taxed to the recipient, and 3. if distributions continue, at what point do they become taxed as another type of distribution and what is that type? .