Distributions from a Corporation $($see first example box on page $423$ of the study guide$)$: Mary Long is the sole shareholder of ABC Corporation. This year, ABC paid Mary Long a salary of $$300,000$ when a reasonable amount of compensation for Mary Long's services would have been $$100,000.$ How much of the $$300,000$ is deductible by ABC Corporation?

a$.$ $$300,000$

b$.$ $$100,000$

c$.$ $$0$

d$.$ $$200,000$