Carlotta Is the Director of Golf for Birck Enterprises, an Electing

Multiple Choice

Carlotta is the director of golf for Birck Enterprises, an electing S corporation. Carlotta owns a 20% interest in Birck. She receives a salary of $60,000 and fringe benefits costing $6,000. Birck's taxable income before considering the payments to and on behalf of Carlotta is $250,000. Birck's distributes a $50,000 dividend to its shareholders. How much income does Carlotta have from Birck?

A) $66,000
B) $70,000
C) $96,800
D) $98,000
E) $102,800