Beverage Inc. is an S Corporation, which carries accumulated earnings and profits from its past years as a C corporation. The balance in the accumulated E\&P account at the beginning of 2018 was $100,000. Thomas and Patricia each own 50% of the stock. Beverage does not make any distributions during 2018 , but had $200,000 of ordinary income. In 2019, ordinary income was $100,000 and distributions were $100,000. What is Thomas's share of the S corporation's ordinary income for 2019 ? Select one: a. $0 b. $50,000 c. $100,000 d. $200,000