Crossroads Corporation distributes $60,000 to its sole shareholder Harley. Crossroads has AEP of $30,000 and CEP of $25,000. Harley's basis in her stock is $20,000. After the distribution, Harley's basis is

Select one:

a.

$5,000.

b.

$15,000.

c.

$20,000.

d.

$60,000.