An S-Corporation has beginning balances in AAA of $300,000, E&P of $200,000, and OAA of $100,000. Sally has a beginning balance in her Stock Basis of $400,000. Sally makes $10,000 contribution for additional stock during the current year. Corporation has a $200,000 net loss comprised of the following - Loss of $230,000 is from a Nonseparately Computed Items and - Gain of $30,000 is from Seperately Stated Tax-Exempt Income If the corporation distributes $450,000 to its Sole Shareholder during the current year, how much of the $230,000 loss does Sally recognize in the current year?