At the beginning of 2016, the S corporation called Cactus had accumulated income and earnings in the amount of $ 100,000. Telma and Shirley each own 50% of the shares. The corporation did not make any distribution during 2016, but had $ 200,000 in ordinary income during that year and another $ 100,000 in ordinary income during 2017. That year (2017) the corporation made a distribution in the amount of $ 100,000. What would be the ordinary income that Telma must report on its tax return?