Chen received a $$10,000$ dividend from a Subchapter C corporation. He also owns a $50\%$ interest in a Subchapter S corporation that reported $$100,000$ of taxable income. He received a distribution of $$20,000$ from the Subchapter S corporation. How much income will Chen report as a result of these events?

Multiple Choice

$$40,000.$

$$60,000.$

$$80,000.$

$$30,000.$