13. If the beginning balance in OAA is $3,900, and the following transactions occur, what is the ending OAA balance? Depreciation recapture $21,000 Payroll tax penalty 4,200 Tax-exempt interest 5,300 Nontaxable life insurance proceeds 50,000 Insurance premiums paid (nondeductible) 2,800 a. $1,100. b. $6,400. c. $53,600. d. $56,400. e. None of the above