Dominguez Corporation, a calendar-year S corporation, has book income of $54,000 ($45,000 from operations and a $9,000 net long-term capital gain). During the year, Dominquez distributes $22,500 to its three equal shareholders, all of whom are calendar year taxpayers. What is the total amount of Dominguez's ordinary income and capital gains passed through to its shareholders at the end of the year?

a.

Ordinary Income	Long-term Capital Gain
$22,500	$0

b.

Ordinary Income	Long-term Capital Gain
$45,000	$4,500

c.

Ordinary Income	Long-term Capital Gain
$22,500	$4,500

d.

Ordinary Income	Long-term Capital Gain
$45,000	$9,000