An S Corporation Reports $10,000 DPGR and $7,500 of Wages,and

An S corporation reports $10,000 DPGR and $7,500 of wages,and the S corporation's QPAI is $2,500.Shelly has a 50% interest in the S corporation.All expenses that reduce DPGR are from wages,and all wages paid relate to DPGR.How much QPAI and wages are allocated to Shelly?

A) $1,250 QPAI and $3,750 wages.
B) $2,500 QPAI and $7,500 wages.
C) $1,250 QPAI and $1,875 wages.
D) $2,500 QPAI and $1,875 wages.
E) None of the above.