Dolphin Corporation began operations on January 15, 2020. At the end of its first taxable year, on December 31, 2020, the corporation generated a net operating loss of ($ 500,000) (tax base). During the year, the corporation made the following distributions to its shareholders: $ 25,000 to Isabelle and $ 25,000 to Chris. As of December 31, 2020, what Dolphin's current earnings and earnings account balance, after considering distributions to Isabelle and Chris. Based on Puerto Rico tax laws Select one: A.($ 550,000) B.($ 500,000) C.$ 0 D.($ 50,000)