Xu Corporation makes two distributions to its shareholders during the current tax year: the first for $20,000 on February 1 and the second for $30,000 on August 1. Before consideration of the distributions, the corporation has $18,000 in current E&P and $21,000 of accumulated E&P. How much of the second distribution is taxable as a dividend? OA. $10,200 OB. $10,800 OC $21,000 OD.$19,000