Green Corporation Has Accumulated E & P of $50,000 on January

Green Corporation has accumulated E & P of $50,000 on January 1,2008.In 2008,Green has current E & P of $65,000 (before any distribution) .On December 31,2008,the corporation distributes $125,000 to its sole shareholder,Maxwell (an individual) .Green Corporation's E & P as of January 1,2009 is:

A) $0.
B) ($10,000) .
C) $50,000.
D) $65,000.
E) None of the above.