Jane Grant borrowed $10,000 from her employer's plan. When she left her employer in September 2019, the loan had an outstanding balance of $7,500. Without regard to the loan, her account had a balance of $40,000. She requested a total distribution from the plan. Her Form 1099-R shows a distribution of $40,000. How much did she actually receive?

A. $15,500

B. $24,500

C. $32,000