Rowdy Hill (40% share holder) received the following amounts from Hill Production, Inc. this year.

• Salary of $25,000
• Company paid health insurance premiums of $2,100
• Distribution of $4,000
• Travel reimbursemnts (under an accountableplan) of $2,100

What is the total amount that will be reported on box 3 of the W-2 Form?

a. $27,100

b. S25,000

c. $31,100

d. $29,000