This is an inappropriate question for AVVO. First, it is a speculative question with no potential real world answer. Second, your terms are mixed in that you are intermingling coporate tax retuns wtih individual income tax returns by using terms such as "ag.i" Third, you are asking accounting questions that would be better asked of a tax accountant.
THESE COMMENTS ARE NOT LEGAL ADVICE. They are provided for informational purposes only. Actual legal advice can only be provided after consultation by an attorney licensed in your jurisdiction. The answer to question does not create an attorney-client relationship or otherwise require further consultation. Mr. Smith is licensed to practice law throughout the state of California with offices in Los Angeles County. He is authorized to handle IRS matters throughout the United States, and is also licensed to practice before the United States Tax Court.