Pink Corporation has accumulated E & P of $100,000 on January 1, 2018. In 2018, Pink has current E & P of $130,000 (before any distribution). On December 31, 2018, the corporation distributes $250,000 to its sole shareholder, Sharon (an individual). Pink Corporations E & P as of January 1, 2019 is:

None of these.

$130,000.

$0.

($20,000.)

$100,000.