C, an Individual, Owns 80 of the 100 Shares of T

C, an individual, owns 80 of the 100 shares of T Corporation stock outstanding while the remaining shares are owned by unrelated parties.T's basis in the 80 shares is $1,600, or $20 per share.This year T redeemed 10 shares of C for $4,000.Assuming the redemption does not qualify for sale treatment and T has substantial E&P, C's dividend income and basis in his remaining shares will be

A) A dividend of $4,000 and a basis of $1,600
B) A dividend of $3,800 and a basis of $1,400
C) A dividend of $4,000 and a basis of $ 1,400
D) A dividend of $3,800 and a basis of $1,600
E) None of the above