Assume a corporation is an S corporation with one shareholder. The shareholder's initial basis in the stock is 10,000. Assume the corporation's 2023 income is as follows, and that the corporation makes a distribution of 20,000 on the last day of 2023. ITEM AMOUNT A Tax exempt interest income 10,000 B Sales 60,000 C Cost of sales (70,000) D Capital gain from the sale of an investment 20,000 E Nondeductible expenses (2,000) F Foreign taxes (5,000) G Net income (sum of A-F) 13,000 WHAT IS THE SHAREHOLDER'S BASIS IN THE STOCK AT THE END OF 2023?