As of January 1, 2015, Kirk owned all 300 shares of Cork, Inc., a calendar year S corporation. On September 1, 2015 (243 days after January 1), Kirk sold 50 shares each to Steve and Moe and kept the remaining 200 shares for himself. For the year ended December 31, 2015, Cork reported nonseparately computed income of $109,500 and made no distributions to its shareholders. What amount of nonseparately stated income from Cork should Kirk report on his 2015 tax return?

a. $97,300
b. $109,500
c. $73,000
d. $36,500