Columbia Corporation (an S Corporation) had an accumulated earnings and profits of at eh beginning of 2018 of $50,000. Tami and John are the equal and only shareholders of the Corporation. Ordinary income during 2018 was $100,000, but no distributions were made. $50,000 was distributed on February 16, 2019 and ordinary income for 2019 was $50,000.

What amount should Tami report as income for 2018?

a) $0

b) $25,000

c) $50,000

d) $100,000