X is an individual and sole shareholder of Z Corporation, a C corporation. Xs basis in the Z stock is $50,000 at the beginning of the year. During the year, Z made a cash distribution to X of $80,000. Z Corporations current earnings and profits for the year is $30,000 and its accumulated earnings and profits at the beginning of year was $40,000. What is Xs stock basis at the end of the year?

		$50,000
		$40,000
		$20,000
		$10,000
		$0