On January $1,2024,$ Point Blank Corporation had a "Deficit" $($negative$)$ in its Accumulated Earnings And Profits $($E & P$)$ of $($$$100,000).$ For the year of $2024,$ Point Blank Corporation had positive Current Earnings And Profits $($E & P$)$ of $$95,000.$ On December $31,2024,$ Point Blank Corporation distributed $$90,000$ to its sole shareholder, Leona. At the time of the distribution, Leona had a basis of $$20,000$ in her stock in Point Blank Corporation. Leona's Taxable Dividend Income as a result of this distribution is: $$

$ $-0.$

$$90,000.$

$ $5,000.$

$$95,000.$