Pearl has been the sole shareholder of a calendar year corporation. At the end of 2020, Pearl's stock basis is $15,500, and she receives a distribution of $17,000. Corporation level accounts are computed as follows: AAA 15,000 Accumulated E&P 600 Required: How is Pearl taxed on the distribution A. Total dollar amount of tax free distribution B. Total dollar amount of dividends taxed at 15% C. Total dollar amount of capital gains D Total dollar amount taxed at ordinary income tax rates