Buckley Co. reports current E&P of $10,000 this year and accumulated E&P at the beginning of the year of $30,000. Buckley distributed $25,000 to its sole shareholder, Claire, on December 31 of this year. Claire's tax basis in his Buckly stock is $50,000. What is Claire's tax basis in her Buckley stock after the distribution? Select one: O A. $30,000 B. $0 C. $20,000 OD. $50,000