52. Cowboy Cooperative does not qualify for Section 521 and has $10,000 of profits from member business, and no non-member profits. If it distributes all of those profits as 50% cash patronage and 50% qualified stock, what is the cooperative taxable income, what is the members' taxable income and how much cash do the members receive? a. The cooperative's taxable income is $10,000, the members taxable income is $0 and the member receives $0 in cash b. The cooperative's taxable income is $5,000, the members taxable income is $5,000 and the member receives $5,000 in cash c. The cooperative's taxable income is $0, the members taxable income is $0 and the member receives $10,000 in cash d. The cooperative's taxable income is $0, the members taxable income is $10,000 and the member receives $5,000 in cash