John is the sole shareholder of Maple Corporation, a qualified S corporation. At January 1, Year 1, John has a basis in Maple Corporation of $2,000. The corporation's Year 1 tax return shows the following: Ordinary income $10,000 Interest income $ 1,000 Nondeductible expenses $ 2,000 Real estate rental loss $ 5,000 Section 179 deduction $ 1,500 Distributions to John $ 3,000 What is John's basis in Maple Corporation at the end of Year 1? A. $0 B. $3,500 C. $4,500 D. $1,500