Cactus Corporation, an S Corporation, Had Accumulated Earnings and Profits

Cactus Corporation, an S Corporation, had accumulated earnings and profits of $100,000 at the beginning of 2008. Tex and Shirley each own 50% of the stock. Cactus does not make any distributions during 2008, but had $200,000 of ordinary income. In 2009, ordinary income was $100,000 and distributions were $100,000. What is Tex's ordinary income for 2008?

A) $200,000
B) $50,000
C) $0
D) $100,000