Question $27$

Beryl owns $100$ percent of Hoptree Inc., an S corporation. At the beginning of the year, Beryl's basis in her stock was $$60,000,$ Hoptree's accumulated adjustments account $($AAA$)$ balance was $$35,000,$ and Hoptree's earnings and profits from prior C corporation years $($accumulated $E$&$P)$ was $$10,000.$ If Hoptree makes a nonliquidating distribution of $$60,000$ to Beryl, what is Beryl's remaining stock basis after the distribution?

$$0$

$$45,000$

$$10,000$

$$35,000$