Samantha Owned 1,000 Shares in Evita,Inc

Samantha owned 1,000 shares in Evita,Inc.,an S corporation,that uses the calendar year. On October 11,2008,Samantha sells all of her Evita stock. Her basis at the beginning of 2008 was $60,000. Her share of the corporate income for 2008 was $22,000,and she receives a distribution of $37,000 between January 1 and October 11. Her basis at the time of the sale is:

A) $45,000.
B) $60,000.
C) $75,000.
D) $82,000.
E) Some other amount.