Harold owns 100 percent of Clawson Company. Clawson's E&P is $500,000. Harold needs to withdraw $100,000 from the company. Which of the following transactions might be reclassified as a constructive (disguised) dividend?
a. $100,000 bonus; Harold's compensation (before the bonus) is $350,000, relatively equal to what other presidents of similarly sized companies earn.
b. $100,000 in return for a promissory note from Harold, due upon demand but not having a fixed due date.
c. $100,000 in return for property Harold would lease to the corporation.
d. $100,000 gift from the corporation to Harold.
e. All of the above.