Lucy and Karan each owned 50% of Hodson Corporation (a calendar-year corporation) on January 1, 2022. Lucy sold her stock to Yamin on September 1, 2022. Hodson Corporation had accumulated E&P of $12,000 on January 1, 2022; its current E&P for 2022 is $50,000. Hodson Corporation distributed $40,000 in dividends in June ($20,000 to Lucy and $20,000 to Karan). It distributed another $40,000 in December ($20,000 to Karan and $20,000 to Yamin). How much dividend income will Lucy have as a result of the distribution from Hodson Corporation? OA $15,000 OB. $17,500 OC $18,500 OD. $5,000