When reviewing a K-1 from an S corporation, how would you categorize a cash distribution for purposes of your cash flow calculation?

A. As a cash outflow. This is the amount the shareholder paid into the S corporation during the year. B. As an adjustment. This amount should be deducted from the shareholders net cash flow from the S corporation. C. As a pass-through. This amount will appear on Schedule B, Interest and Dividends, as part of interest. D. As a cash inflow. This is cash that was paid to the shareholder during the tax year.