As of January 1 of this year, Dana owned all 100 shares of a calendar-year S corporation, Bird Corporation. On May 27th, the 146th day of this year, Dana sold 30 shares to Felicia. Bird reported $90,000 in ordinary business income for the entire year to the shareholders and made no distributions. What amount of income should the S corporation report to Dana on her Schedule K-1? O $16,200 O $73,800 O $36,000 O $52,200