Tampa Bay Corporation has two equal shareholders, and has been an electing S corporation since its inception. In the current year, Tampa Bay has taxable income of $60,000. This amount includes $50,000 from operations and $10,000 of interest on US Treasury bonds. The corporation also distributed a total of $10,000. At the end of the year, each shareholder's adjusted basis in stock will increase by Select one: a. $10,000 b. $30,000 c. $25,000 d. $0