Linda owns 30% of the stock in an S corporation. Linda's basis in the S corporation stock at December 31, 2017 was $14,000. Income reported by the S...

Linda owns 30% of the stock in an S corporation. Linda's basis in the S corporation stock at December 31, 2017 was $14,000. Income reported by the S corporation during 2018 was $80,000. Linda received a distribution of $20,000 during the year. What should be Linda's basis in the S corporation stock at December 31, 2018?

$94,000

$18,000

$6,000

$74,000