For Its Year Ended December 31, 2014, Cupressa Corporation, an S

For its year ended December 31, 2014, 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 2014, 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 2014, 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