Cedar Corporation Is a Calendar Year Taxpayer Formed in 2014

Cedar Corporation is a calendar year taxpayer formed in 2014.Cedar's E & P before distributions for each of the past 5 years is listed below. Cedar Corporation made the following distributions in the previous 5 years. Cedar's accumulated E & P as of January 1, 2019 is:

A) $91,000.
B) $95,000.
C) $101,000.
D) $105,000.
E) None of the above.