In 20X1, Cantell, Inc., has $6,000 of the accumulated adjustments account and $10,000 of previously taxed income. Carol's basis in 100% of the corporate stock is $20,000. During the year, Carol receives a cash distribution of $45,000. What is the taxable nature of the distribution? o A. Dividend income: $45,000 B. Ordinary income: $45,000 C. Tax-free return of capital: $20,000, Capital gain: $25,000 D. Tax-free return of cpital: $20,000: Dividend income: $25,000