Purple Corporation Has Accumulated E & P of $100,000 on January

Purple Corporation has accumulated E & P of $100,000 on January 1,2013.In 2013,Purple has current E & P of $130,000 (before any distribution) .On December 31,2013,the corporation distributes $250,000 to its sole shareholder,Cindy (an individual) .Purple Corporation's E & P as of January 1,2014 is:

A) $0.
B) ($20,000) .
C) $100,000.
D) $130,000.
E) None of the above.