D has basis in DEF, LP of $200,000 on day 1 of the tax year. There is no activity from operations in DEF, LP during the tax year. D receives distributions of $50,000 from DEF, LP during the tax year. How much of these distributions is considered return of capital and, thus, not income to D?

a. $0

b. $50,000

c. $30,000

d. $20,000