Jean Is a Shareholder in Parrot Corporation, a Calendar Year

Jean is a shareholder in Parrot Corporation, a calendar year S corporation.During the year, Jean's share of the pass- through from Parrot is: $$\begin{array} { l r } \text { - Dividend distribution by Parrot } & \$ 30,000 \\\text { - Long-term capital gain } & 5,000 \\\text { - Operating loss } & 20,000 \\\text { - Tax-exempt interest income } & 10,000\end{array}$$ If Jean's basis in the Parrot stock was $100,000 at the beginning of the year, her basis at the end of the year is:

A) $45,000.
B) $55,000.
C) $65,000.
D) $95,000.