Gains Inc had a balance in its capital dividend account of $150,000 at January 1, 2020. During the 2020 year, the company had a taxable capital gain of $50,000 allowable capital losses of $30,000, received a capital dividend of $35,000 from a subsidiary, and paid eligible dividends of S45,000 On November 15, 2020, a capital dividend of $32,000 was paid, and the appropriate election was filed. What is the balance in the capital dividend account at December 31, 2020? O A 5173,000 O B. $203,000 OC. 5138,000 D. $128,000