Mark is the sole shareholder of T$.$ Corporation. Mark first formed Tex's income double taxed, Mark elected S corporation status for T$.$ several years ago. On Dec. $31,20$x$1,$ Tex reports $$5,000$ of earnings and profits from its years as a C corporation and $$50,000$ in its accumulated adjustments account from its activities as an S corporation $($including its $20$x$1$ activities$)$

Mark discovered that for the first time, T$.$ was going to have to pay the excess net passive income tax. Mark wanted to avoid having to pay the tax, but he determined that the only way to avoid the tax was to eliminated T$\text{'}$s E&P by the end of $20$x$1.$ He determined that, because of the distribution ordering rules $($AAA first$)$ he would need to have T$.$ immediately $($in $20$x$1)$ distribute $$55,000$ to him. this would clear T$\text{'}$s accumulated adjustments account first and then eliminate T$.\text{'}$s C corporation earnings and profits in time to avoid the excess net passive income tax.

Mark was not sure Tex could come up with the $$55,000$ of cash or property in time to accomplish this objective. Does Mark have any other options to eliminated T$\text{'}$s earnings and profits without first distributing balance in T$\text{'}$s accumulated adjustments account?

Use relevant IRC codes to support your answer.