Rust Corporation Has Accumulated E & P of $30,000 on January

Rust Corporation has accumulated E & P of $30,000 on January 1,2008.In 2008,Rust Corporation had an operating loss of $40,000.It distributed cash of $20,000 to Andre,its sole shareholder,on December 31,2008.Rust Corporation's balance in its E & P account as of January 1,2009,is:

A) $30,000 deficit.
B) $10,000 deficit.
C) $0.
D) $30,000.
E) None of the above.