As of March 1, 2019, Winnie had a $30,000 stock basis and $46,000 at risk in an S-corp.On October 31, it's fiscal year end, Winnie's share of corporate results was a long-term capital gain of $5,000, an operating loss of $36,000, and a distribution of $2,000.On November 1, when Winnie sells her stock in the corporation, her at-risk amount is:

a. $13,000

b. $0

c. $3,000

d. $15,000

e. None of the above