Cactus Corporation, an S Corporation, had accumulated earnings and profits of $200,000 at the beginning of the tax year. Tex and Shirley each own 50% of the stock. During the current year Cactus had $100,000 of ordinary income and distributed $10,000 to Tex and $10,000 to Shirley. What is Tex's taxable income for the current year?

a. $100,000

b. $0

c. $50,000

d. $10,000