Samantha owned 1,000 shares in Evita, Inc., an S corporation that uses the calendar year. On October 11, 2010 Samantha sells all of her Evita stock. Her basis at the beginning of 2010 was $60,000. Her share of the corporate income for 2010 was $22,000 and she receives a distribution of $37,000 between January 1 and October 11, 2010. Her basis at the time of the sale is:
a. $45,000
b. $60,000
c. $75,000
d. $82,000