Rock Corporation, a calendar year taxpayer, has a deficit in current E & P of $243,000 and a $576,000 positive balance in accumulated E & P. If Rock Candy determines that a $590,000 distribution to its shareholders is appropriate at some point during the year, what is the maximum amount of the distribution that could potentially be treated as a dividend?

Question options:

A. $0

B. $454,500

C. $333,000

D. $576,000

E. None of these.