Question for tax pros about S-corps.

[Chris Mason]

Sally and Johnny are both the sole owners and employees of a pair of unrelated S corps in the same city. They don't know each other, but Sally and Johnny make and sell widgets. They both also W2 themselves $50k/yr, which is what a typical widget maker/seller earns if they work for someone else. Both are identical in all ways except as specified below. Their personal and business checking and savings accounts all pay identical interest rates.

Come December, they both look at how much is in their business savings account. After W2ing themselves, they both have another $100k sitting there.

Sally gives herself a nice "shareholder distribution" (recall, she owns 100% of the shares) as a Christmas bonus to herself of $80k, leaving $20k in the business for operating expenses going into the new year on December 24th.

Johnny decides to leave the funds "in the business," for "future investments." None of those "future investments" are going to happen this year. 

Both have 100% access and control over the amount of money that they had their business pay themselves, and both both have 100% access to another $100k. 

Sally's "mortgage qualifying income" is obviously a METRIC BOAT LOAD higher than Johnny's, but what are the implications for their respective federal tax bills? Who can expect to pay more?