Monica receives a distribution of $170,000 from an S corporation in which she is a 25% shareholder. At the same time, the corporation distributes $510,000 to the other shareholders. The corporation has AAA of $90,000 and AEP of $10,000. Monica's basis for her stock is $30,000. Which of the following is the correct amount of Monica's capital gain resulting from the distribution?

A) $0

B) $137,500

C) $140,000

D) $160,000

E) None of the above.