This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California

This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California

This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California

This still video image courtesy of KABC TV in Los Angeles, shows a police helicopter over a shooting scene in San Bernardino, California

This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California

Police SWAT team members ride on a armored vehicle outside the Inland Regional Center in San Bernardino, California

A SWAT vehicle carries police officers near the scene of a shooting in San Bernardino, Calif. on Wednesday, Dec. 2, 2015. Police responded to reports of an active shooter at a social services facility. (Micah Escamilla/Los Angeles News Group via AP)

UP to 30 people have been injured in a mass shooting in San Bernardino, California.

The FBI have said they cannot rule out that the incident may be terror-related.

One suspect has been killed in a shoot-out with police, while another was taken into custody.

The fate of a reported third gunman remains unknown.

Expand Close This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California AFP/Getty Images / Facebook

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14 people have been confirmed dead and at least 14 more are injured.

Reports have suggested the shooters are wearing ski masks and body armour.

Expand Close This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California AFP/Getty Images / Facebook

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Police have said the shooters are 'heavily armed' and 'came prepared'.

The Los Angeles Times reported that the shooting took place at about 11am at a social service office in San Bernardino.

Expand Close This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California AFP/Getty Images / Facebook

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Whatsapp This still video image from a helicopter, courtesy of KABC TV in Los Angeles shows a shooting scene in San Bernardino, California

Television images on CNN showed people being evacuated from the building, their arms raised, as triage stations were set up outside. Police and SWAT teams were seen surrounding the building.

NBC News affiliate NBCLA says that the building is "a nonprofit, private community-based agency".

I refuse to accept this as normal. We must take action to stop gun violence now. -H https://t.co/SkKglwQycb — Hillary Clinton (@HillaryClinton) December 2, 2015

The San Bernardino Police Department said in a tweet it "confirmed an active shooter in the area of Orange Show Rd/ Waterman Ave near Park Center."

The San Bernardino Sheriff urged residents to avoid the area.

A spokeswoman from nearby Loma Linda Medical Center said the hospital was expecting patients momentarily. "We're all kind of on standby right now - it could be any minute," spokeswoman Briana Pastorino said. .

A petrol station manager near the site said there is a flood of police activity in the area.

Ana Fuentes, manager of a Shell station about a block from the scene, estimated that there are about 150 police officers flooding the area.

She said she has not got any instructions to stay inside but that customers coming in told her about the shootings at Inland Regional Centre.

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