Green Inc. has one shareholder, Shirley, who owns 100% of the shares of Green. She has owned all of the stock in Green since 1991. Green's accumulated E&P (as of 12/31/2018) was POSITIVE $50,000. Green's current (year) E&P for 2019 is NEGATIVE $20,000. On December 31, 2019 Green distributes $250,000 of cash to Shirley. Before the December 31, 2019 distribution of $250,000 of cash to Shirley, her basis in the Green Inc. stock was $10,000. How much of the $250,000 distribution to Shirley will be dividend income to her? $0/None O $20,000 O $30,000 $50,000