As of January 1, 2018, Cayne owned all 100 issued shares of Lanning Corp., a calendar-year S corporation. On the 41^st day of 2018, Cayne sold 25 of the Lanning shares to Randolph. For the year ended December 31, 2018 (a 365-day calendar year), Lanning had $73,000 in nonseparately stated income and made no distributions to its shareholders. What amount of nonseparately stated income from Lanning should be reported on Caynes 2018 tax return?

A. $56,800

B. $54,750

C. $16,250

D. $0