For its year ended December 31, 2020, 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 2020, a total of $90,000 was distributed to the corporation's nine equal shareholders, all of whom are on a calendar-year tax basis. For 2020, each shareholder should report:

a.$20,000 ordinary income and $4,000 net long-term capital gain

b.$10,000 ordinary income

c.$24,000 ordinary income

d.$20,000 ordinary income

e.None of these choices are correct.