During $20$X$1,$ Lion Corporation incurs the following transactions.Net income from operations$$100,000$Interest income from savings account$3,000$Long$-$term capital gain from sale of securities$10,000$Short$-$term capital loss from sale of securities$4,000$Lion maintains a valid S election and does not distribute any dividends to its sole shareholder, Penny. As a result, Penny must recognize:Group of answer choicesOrdinary income of $$103,000$ and long$-$term capital gain of $$5,000.$Ordinary income of $$103,000,$ long$-$term capital gain of $$10,000,$ and $$4,000$ short$-$term capital loss.Ordinary income of $$108,000.$None of the above.