Natasha Is a Single Taxpayer with $100,000 of Taxable Income

Multiple Choice

Natasha is a single taxpayer with $100,000 of taxable income.Included in the taxable income is distributions of earnings this year as follows: $$\begin{array} { | l | l | } \hline \text { CE Corp., a C corporation } & \$ 1,000 \\\hline \text { SE Corp., an } S \text { corporation } & \$ 2,000 \\\hline \text { Paris Corp., a foreign corporation } & \$ 3,000 \\\hline\end{array}$$ How much of the $6,000 distribution will be taxed at the 15% tax rate?

A) $0
B) $1,000
C) $3,000
D) $6,000