Anastasia Corporation was an S Corporation for all of 2019. Its stock was owned entirely by Anna from January 1, 2019 until September 30, 2019. On September 30, 2019, Anna sold all of her stock in Anastasia to Oliver. During 2019, Anastasia had non-separately stated income from its retail business of $146,000 and no separately stated income or deductions. It made a $30,000 distribution to Anna on July 1, 2019. How much income should be reported by Anna and Oliver for 2019?

	a.	Anna $30,000; Oliver $116,000.
	b.	Anna $0; Oliver $146,000.
	c.	Anna $139,200; Oliver $6,800.
	d.	Anna $109,200; Oliver $36,800.