In March of the Current Year,Loon Corporation (A Calendar Year

In March of the current year,Loon Corporation (a calendar year corporation) made a distribution in redemption of some of its shares.At that time,Loon incurred redemption-related expenditures totaling $50,000 (consisting of accounting fees of $20,000,legal fees of $25,000,and brokerage fees of $5,000) .The distribution was a qualifying stock redemption.How much of the $50,000 is deductible in the current year?

A) $5,000.
B) $10,000.
C) $25,000.
D) $50,000.
E) None of the above.