The Manhew Corporation, an S corporation, is equally owned by three shareholders Emily, Alejandra, and Kristina. The corporation is on the calendar year basis for tax and financial purposes. On April 1 of the current year, Emily sold her one-third interest in the Manhew Corporation equally to the other two shareholders. For the current year, the corporation had nonseparately stated ordinary income of $900,000. For the current year, how much ordinary income should be allocated to Kristina on her Schedule K-1?

a. $25,000 

b. $75,000 

c. $337,500

d. $412,500