On January 1, 20X6, an S corporation has accumulated Eearnings & Proffits of $55,000 from its years as a C corporation and positive AAA balance of $15,000. The corporation's sole shareholder, BettyLou, has a basis in her S corporation stock of $30,000. During 20X6, an S corporation reports to BettyLou ordinary income of $20,000 and a $20,000 long-term capital gain. During 20X6, the corporation distributes $65,000 to Betty.. The balance in the corporation's accumulated E&P at the end of 20X6 is: