Duck Corporation Is a Calendar Year Taxpayer Formed in 2005

Duck Corporation is a calendar year taxpayer formed in 2005. Duck's E & P for each of the past 5 years is listed below. 2010 $280,000
2009 $400,000
2008 $390,000
2007 $680,000
2006 $160,000
Duck Corporation made the following distributions in the previous 5 years.
2009 Land (basis of $700,000, fair market value of $800,000)
2006 $200,000 cash
Duck's accumulated E & P as of January 1, 2011 is:

A) $910,000.
B) $950,000.
C) $1,010,000.
D) $1,050,000.
E) None of the above.