Lemon Corporation Incurs the Following Transactions

Lemon Corporation incurs the following transactions.
Lemon maintains a valid S election and does not distribute any dividends to its shareholder, Patty. As a result, Patty must recognize (ignore the 20% QBI deduction) :

A) Ordinary income of $115,000 and long-term capital gain of $5,000
B) Ordinary income of $115,000, long-term capital gain of $9,000, and $4,000 short-term capital loss.
C) Ordinary income of $120,000.
D) Capital gain of $120,000.