Stacey and Andrew each own one-half of the stock in Parakeet Corporation, a calendar year taxpayer. Cash distributions from Parakeet are: $350,000 to Stacey on April 1 and $150,000 to Andrew on May 1. If Parakeets accumulated E & P was $60,000 as of the beginning of the year and current E&P for the year is zero, how much of that accumulated E & P is allocated to Andrews distribution?

a. $0 b. $10,000 c. $18,000 d. $20,000 e. $42,000