For its year ended December 31, 2013, Cupressa Corporation, an S corporation, had net income of $216,000 which included $180,000 of ordinary income from operations and a $36,000 net long-term capital gain. During 2013, a total of $90,000 was distributed to the corporations nine equal shareholders, all of whom are on a calendar-year tax basis. For 2013, each shareholder should report:

a.	$10,000 ordinary income
b.	$20,000 ordinary income
c.	$20,000 ordinary income and $4,000 net long-term capital gain
d.	$24,000 ordinary income
e.	None of the above