[单选题]
At the beginning of the year, Data, a C corporation, had a USD45,000 deficit in accumulated earnings and profits. For the current year, Data reported earnings and profits of USD15,000. Data distributed USD18,000 to its shareholders during the current year. What amount of the distribution is treated as a taxable dividend?
A .USD 0
B .USD 15,000
C .USD 18,000
D .USD 3,000
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