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| Dart Corp., a calendar-year corporation, was formed in 2003 and made an S corporation election in 2005 that is still in effect. Its books and records for 2013 refl ect the following information: Accumulated earnings and profi ts at 1/1/13 $90,000 Accumulated adjustments account at 1/1/13 50,000 Ordinary income for 2013 200,000 Dart Corp. is solely owned by Robert, whose basis in Dart’s stock was $100,000 on January 1, 2013. During 2013, Dart distributed $310,000 to Robert. What is the amount of the $310,000 distribution that Robert must report as dividend income for 2013 assuming no special elections were made with regard to the distribution? A. $0 B. $ 60,000 C. $ 90,000 D. $140,000 |
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