For its year ended December 31, 2023, Cupressa Corp, an S corporation, had net income of $216,000 that included $180,000 of ordinary income from operations and a $36,000 net long-term capital gain. During 2022, 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 2023, what should each shareholder report? a. $10,000 ordinary income and $4,000 net long-term capital gain b. $20,000 ordinary income and $4,000 net long-term capital gain c. $20,000 ordinary income d. $24,000 ordinary income