Samantha owned 1,000 shares in Evita, Inc., an S-Corporation that uses the calendar year. On October 11, 2014, Samantha sells all of her Evita stock. Her basis at the beginning of 2014 was $60,000. Her share of the corporate income for 2010 was $22,000, and she receives a distribution of $37,000 between January 1 and October 11, 2014. What is her basis at the time of the sale?

$45,000

$60,000

$75,000

$82,000