Softball Corporation, an S Corporation, had accumulated earnings and profits of $100,000 at the beginning of 2009. Emily and Ashley each own 50% of the stock and have a basis in their stock of $50,000 on January 1, 2009. Softball does not make any distributions during 2009, but had $200,000 of ordinary income. In 2010, ordinary income was $100,000 and distributions were $100,000. What is Emily's basis at January 1, 2011?

A) $100,000B) $150,000C) $250,000D) $200,000