During his calendar 2019 taxable year, Mark Twain, the sole shareholder of a calendar year corporation that had elected S corporation treatment effective for its 2019 tax year, received a distribution of $19,000. At the end of 2018, his stock basis was $3,000. The corporation earned $11,000 ordinary income during 2019 and had no other income, taxable or otherwise. It had $3,000 in accumulated C corporation E & P at the beginning of 2019 and made no elections regarding that E & P. Which statement is correct?

a. Twain recognizes a $3,000 LTCG.

b. Twain's stock basis is $0 after these events.

c. Twain has dividend income of $2,000.

d. Twain's ordinary income is $15,000.

e. Twains tax-free return of capital is $13,000.