in 2011, cantell inc has 6000 of accumulated adjustments account and 10,000 of previously taxed income. carol basis in 100% of corporate stock is 20,000. carol receives cash distribution of 45.000. what is taxable nature of distribution

dividend income 45000

ordinary income 45000

tax free return of capital 20,000 capital gain 25,000

tax free return of 20,000 dividend income of 25.000

g