please explain step of calculating AAA distribution in excess if predistribution stock basis.

At the beginning of the year, Oak Corporation (an S corporation) had $50,000 in its Accumulated adjustments account (AAA), $30,000 of earnings and profits from prior C corporation years. During the year, Oak earned $25,000 of ordinary income and paid $100,000 in distributions to its shareholders. Assume that Ethan owns 25% of Oak Corporation his basis in Oak Corporation stock at the beginning of the year is $5,000, and his share of the distribution was $25,000. How much income does Ethan recognize this year from these transactions? Muliple Choice 50 56,2150 57.500 520.000 Wane of the cholces are correch