On January $1,$ Year $1,$ Kee Corp., a C corporation, had a $$50,000$ deficit in earnings and profits. For Year $1,$ Kee had current earnings and profits of $$10,000$ and made a $$30,000$ cash distribution to its stockholders. What amount of the distribution is taxable as dividend income to Kee's stockholders?

$$10,000$

$$20,000$

$$0$

$$30,000$