Beck Corp. has been a calendar-year S corporation since its inception on January 2, 2006. On January 1, 2010, Lazur and Lyle each owned 50% of the Beck stock, in which their respective tax bases were $12,000 and $9,000. For the year ended December 31, 2010, Beck had $81,000 in ordinary business income and $10,000 in tax-exempt income.

Beck made a $51,000 cash distribution to each shareholder on December 31, 2010. What was Lazur’s tax basis in Beck after the distribution?

a. $ 1,500

b. $ 6,500

c. $52,500

d. $57,500