Roger is a 60% owner of Jordan Inc., an S corporation. At the beginning of the year, his stock basis is zero. During the year, Rogers net share of Jordans taxable income is $10,000. At the end of the year, Jordan makes a $15,000 cash distribution to Roger. After these transactions, what is Rogers basis in his stock? Show computation.

a. ($5,000).

b. $10,000.

c. $0.

d. $5,000.