For Its Year Ended December 31,2013,Cupressa Corporation,an S Corporation,had Net

For its year ended December 31,2013,Cupressa Corporation,an S corporation,had net income of $216,000 which included $180,000 of ordinary income from operations and a $36,000 net long-term capital gain.During 2013,a total of $90,000 was distributed to the corporation's nine equal shareholders,all of whom are on a calendar-year tax basis.For 2013,each shareholder should report:

A) $10,000 ordinary income
B) $20,000 ordinary income
C) $20,000 ordinary income and $4,000 net long-term capital gain
D) $24,000 ordinary income
E) None of the above