5) During Year 3, Mr. Jay, a sole shareholder, received a distribution of $15,000 from Bird Corporation (an S corporation that was created and made its S election in Year 1). At December 31, Year 2, Mr. Jays basis in Bird was $3,000. During Year 3, Bird earned $10,000 of ordinary income. What are the amounts of ordinary income and capital gain Mr. Jay must recognize in Year 3? A $15,000 dividend. B $10,000 ordinary income; $13,000 capital gain. C $10,000 ordinary income; $2,000 capital gain. D $10,000 ordinary income; $15,000 capital gain