Sylvia bought stock in 2009 for $100. In 2012, she received a non-dividend distribution of $80. She did not include this amount in her income, but she reduced the basis of her stock to $20. She received a non-dividend distribution of $30 in 2022. What amount must Sylvia report as a long-term capital gain for 2022? A. $10 B. $20 C. $30 D. $80