Sydney Corporation Has Accumulated E & P of $80,000 on January

Sydney Corporation has accumulated E & P of $80,000 on January 1, 2009.In 2009, Sydney Corporation has current E & P of $50,000 (before any distribution) .On December 31, 2009, Sydney Corporation distributes $150,000 to its sole shareholder, Courtney (an individual) .Sydney Corporation's E & P as of January 1, 2010, is:

A) $80,000.
B) $50,000.
C) $0.
D) $20,000 deficit.
E) None of the above.