Oxen Corporation Incurs the Following Transactions ? Oxen Maintains a Valid S Election and Does Not

Oxen Corporation incurs the following transactions. $\begin{array}{lr}\text { Net income from operations } & \$ 100,000 \\\text { Interest income from savings account } & 3,000 \\\text { Long-term capital gain from sale of securities } & 10,000 \\\text { Short-term capital loss from sale of securities } & 4,000\end{array}$ ? Oxen maintains a valid S election and does not distribute any assets (cash or property) to its sole shareholder, Megan. As a result, Megan must recognize:

A) Ordinary income of $103,000.
B) Ordinary income of $103,000 and long-term capital gain of $6,000.
C) Ordinary income of $103,000, long-term capital gain of $10,000, and $4,000 short-term capital loss.
D) Ordinary income of $109,000.