Duck Corporation Is a Calendar Year Taxpayer Formed in 2006

Duck Corporation is a calendar year taxpayer formed in 2006.Duck's E & P for each of the past 5 years is listed below. Duck Corporation made the following distributions in the previous 5 years.
Duck's accumulated E & P as of January 1, 2012 is:

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