Tyranny Corporation reported current earnings and profits of $205,000. It distributed a building with an adjusted basis of $150,000 and a fair market value of $200,000 to its sole shareholder, M. The building had a mortgage of $90,000, which the shareholder will assume. What amount of the dividend income is reported by M? A. $150,000 B. $205,000 C. $200,000 D. $110,000