Lilah Corp was a C Corporation for 10 years , before making an S Corp election on January 1, 2017 . The accumulated C Corp earnings

and profits on January 1, 2017 was $100,000 . Lilah , the sole shareholder of Lilah Corp has a tax basis in her shares of $ 400,000 . During 2017 Lilah Corp has ordinary income of $200,000 and a long term capital gain of $50,000 . During 2017 , Lilah Corp distributed $300,000 to Lilah . What amount of the distributions made to Lilah are treated as taxable dividend income in 2017.

A.$100,000

B.$300,000

C.$ 0

D.$50,000