Donald owns a 60% interest in an S corporation that earned $150,000 in 2013. He also owns 60% of the stock in a C corporation that earned $150,000 during the year. The S corporation distributed $30,000 to Donald and the C corporation paid dividends of $30,000 to Donald. How much income must Donald report from these businesses?

a.	$0 income from the S corporation and $30,000 income from the C corporation.
b.	$30,000 income from the S corporation and $30,000 of dividend income from the C corporation.
c.	$90,000 income from the S corporation and $0 income from the C corporation.
d.	$90,000 income from the S corporation and $30,000 income from the C corporation.
e.	None of the above.