Jen is a shareholder of XYZ stock. XYZ is a calendar year S Corporation. Jen owned 15% of the stock for 220 days during 2020 and owned 20% for the remiander of 2020. XYZ reports $95,000 of ordinary income for the tax year. How much income is allocated to Jen? $0 $19,000 $16,625 $16,137