There are no such thing as "draws" in a sub S. And if you have to ask about including "draws" it sounds like they are already in potential trouble for not paying a reasonable salary for the year.
I guess I should have said distribution. It happens to be a real estate agent and last year was an exceptional year in this particular area. It is not expected that she will have the same level of income in the future and certainly did not have it in prior years.
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