During 20X1, an S corporation has $30,000 of ordinary income and a $50,000 long-term capital gain. The corporation distributes $48,000 to its sole shareholder during the year. What amount(s) will the sole shareholder report from the S corporation on his 20X1 income tax return?

	a.	Ordinary income $30,000; long-term capital gain $18,000.
	b.	Ordinary income $18,000; long-term capital gain $30,000.
	c.	Ordinary income $30,000; long-term capital gain $50,000.
	d.	Ordinary income $0; long-term capital gain $48,000.