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 tacable 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 $45,000. 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 $203.000 OB 5173,000 C. $128.000 D. $138,000