For its year ended December $31,2024,$ Cupressa Corp, an $5$ corporation, had net income of $$216,000$ that included $$180,000$ of ordinary income from operatioss and a $$36,000$ net long$-$term capital gain. During $2023,$ a total of $$90,000$ was distributed to the corporation's nine equal shareholiders, all of whom are on a calendar valar tar basis. For $2024,$ what should each shareholder report?

a$.$ $$10,000$ eedinary income and $$4,000$ net long$-$tern capital pris

b$.$ $$24,000$ ordinary income

c$.$ $$20,000$ ordinary income and $$4,000$ net long$-$term capital gain

d$.$ $$20,000$ ondinary income