Barb and Chuck each own one-half the stock of Wren, Inc., an S corporation. Each shareholder has a stock basis of $100,000.  Wren has no accumulated E & P.  Wren's taxable income for the current year is $80,000, and it distributes $50,000 to each shareholder.  Barb's stock basis at the end of the year is?
 
A) $50,000
B) $90,000
C) $100,000
D) $140,000
E) None of the above